上市公司内部控制体系研究与分析——从“德隆系”内部控制失效谈起

本世纪初美国资本市场相继爆发一系列的财务造假丑闻,促成《萨班斯-奥克斯利法案》的出台,将上市公司内部控制的要求提升到一个新的高度。本文简要介绍了美国《内部控制整体框架》对内部控制要素的定义,以及《萨班斯——奥克斯利法案》对美国上市公司在内部控制方面的要求。并以内部控制要素为基础,结合我国德隆系的内部控制失效案例,分析了我国当前上市公司内部控制的现实困境,提出了建立健全我国上市公司内部控制体系的对策和建议。

The Discuss on Internal Control System of Listed Company

At the beginning of 21 century, a series of accounting scandals burst forth. So American Congress, as a reaction to these issues, passed 'The Sarbanes-Oxley Act of 2002'that emphasized the significance of internal control again. This paper introduces the factors of internal control briefly and also the demands on public company in America according to 'Internal Control-Integrated Framework' and 'The Sarbanes-Oxley Act of 2002'. Basing on the case of Delong Group and the regulations in the U.S., the paper analyzes the internal control problems confronted by public companies in China. And it gives some suggestions that may ameliorate the conditions at present.