本文關(guān)鍵詞： 民營(yíng)企業(yè) 內(nèi)部控制 首次公開(kāi)發(fā)行股票上市 控制缺陷　出處：《華中師范大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近幾年來(lái),我國(guó)上市公司出現(xiàn)了“藍(lán)田股份”、“中航油”、“ST博元”等虛構(gòu)利潤(rùn)、操縱報(bào)表等舞弊案例。上市公司財(cái)務(wù)舞弊現(xiàn)象的層出不窮,建立健全企業(yè)內(nèi)部控制制度一度成為公司治理中理論界與實(shí)務(wù)界關(guān)注的重點(diǎn)。與此同時(shí),民營(yíng)經(jīng)濟(jì)作為國(guó)民經(jīng)濟(jì)的重要組成部分,已成為國(guó)民經(jīng)濟(jì)中最為活躍的經(jīng)濟(jì)增長(zhǎng)點(diǎn),并日漸扮演著越來(lái)越重要的角色。但我國(guó)民營(yíng)企業(yè)內(nèi)部控制制度的發(fā)展現(xiàn)狀卻令人堪憂(yōu)。當(dāng)下,企業(yè)內(nèi)部控制在我國(guó)相當(dāng)多的民營(yíng)企業(yè)中沒(méi)有受到足夠的重視,主要反映在兩個(gè)方面,第一就是內(nèi)部控制意識(shí)薄弱,公司人治因素比較普遍;第二,內(nèi)部控制控制理論的研究滯后于公司實(shí)踐的需求,這就導(dǎo)致了雖然目前有內(nèi)部控制制度,但是財(cái)務(wù)舞弊的案例還是層出不窮。與此同時(shí),民營(yíng)企業(yè)的內(nèi)部控制制度卻日漸成為了制約企業(yè)發(fā)展壯大的短板。內(nèi)部控制的失效成為了民營(yíng)企業(yè)無(wú)法高效運(yùn)營(yíng)直至無(wú)法持續(xù)經(jīng)營(yíng)的重要因素之一。正是在這種背景下,本文以民營(yíng)企業(yè)為研究對(duì)象,以?xún)?nèi)部控制為研究主題,以民營(yíng)企業(yè)X有限公司為案例,分析我國(guó)民營(yíng)公司在內(nèi)部控制制度建設(shè)上存在的問(wèn)題并提出相應(yīng)地解決措施。文章從公司內(nèi)部控制的相關(guān)概念入手,闡述內(nèi)部控制的目標(biāo)及其體系構(gòu)成。以X公司為案例,對(duì)目前民營(yíng)企業(yè)內(nèi)部控制現(xiàn)狀進(jìn)行分析,并針對(duì)民營(yíng)企業(yè)內(nèi)部控制制度建設(shè)中存在的問(wèn)題提出相應(yīng)的優(yōu)化策略。特別是針對(duì)擬上市公司,分析其上市前后內(nèi)部控制制度建設(shè)目的的差異。希望借X公司申請(qǐng)IPO上市過(guò)程中內(nèi)部控制制度存在的問(wèn)題,對(duì)擬上市的民營(yíng)企業(yè)完善內(nèi)部制度提高借鑒,減少公司在上市后的治理風(fēng)險(xiǎn)。
[Abstract]:In recent years, China's listed companies have appeared fictitious profits, manipulation of financial statements and other fraud cases such as "Lantian shares", "China Aviation Oil", "St Boyuan" and so on. Establishing and perfecting the internal control system of enterprises has once become the focus of attention in the theory and practice of corporate governance. At the same time, as an important part of the national economy, the private economy has become the most active economic growth point in the national economy. But the development of the internal control system of private enterprises in our country is worrying. At present, the internal control of enterprises is not paid enough attention in many private enterprises in our country. This is mainly reflected in two aspects: first, the weak consciousness of internal control and the relatively common factors of corporate governance; second, the study of internal control theory lags behind the demand of company practice, which leads to the existence of an internal control system. But cases of financial fraud continue to emerge. At the same time, However, the internal control system of private enterprises has become a short board that restricts the development and growth of enterprises. The failure of internal control has become one of the important factors that private enterprises can not operate efficiently until they can not run continuously. This article takes the private enterprise as the research object, takes the internal control as the research topic, takes the private enterprise X limited company as the case, This paper analyzes the problems existing in the construction of the internal control system of the private companies in China and puts forward corresponding measures to solve the problems. This paper begins with the related concepts of the internal control of the company, and expounds the objectives of the internal control and the composition of the internal control system. Taking X Company as a case study, This paper analyzes the present situation of the internal control of private enterprises, and puts forward the corresponding optimization strategies for the problems existing in the construction of the internal control system of the private enterprises, especially for the companies to be listed on the market. This paper analyzes the differences in the purpose of internal control system construction before and after listing. It is hoped that the problems existing in the internal control system in the process of X company applying for IPO listing will be used for reference to improve the internal control system of private enterprises to be listed. Reduce the governance risk of the company after listing.
【學(xué)位授予單位】：華中師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.6;F406.7

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