基于企业内部视角的上市公司内部控制评价研究

上市公司内部控制评价有利于企业自我完善内部控制体系,提升企业的公众形象。上市公司内部控制评价的目标是为企业经营目标和企业战略目标服务,主体可由治理层、管理层和其他成员组成,而对象是上市公司内部控制的有效性。其方法主要有会议研讨法、调查问卷法、内部控制要素评分法、穿行测试法、比较分析法以及风险基础内部控制评价法。

Research on Internal Control Appraisal of the Listed Firms

Internal control appraisal contributes to improving internal control system and public image of a stock firm. The internal control appraisal is conducted by governing board, management and other members of a listed firm for both short-term and strategic goals, aiming at effective internal control. And it can be implemented through seminars, surveys, factor appraisal, sampling test, comparison and analysis and internal appraisal based on risks.