論我國上市公司內(nèi)部控制評價體系的構(gòu)建.pdf

1、上海海事大學(xué)碩士學(xué)位論文論我國上市公司內(nèi)部控制評價體系的構(gòu)建姓名：曹偉申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：金麗玉20060601上海海事人學(xué)碩上學(xué)位論文ABSTRACTlheestablishmentofinternalcontrolevaluationsystemforlistedcompaniesinChinaisanemergingsubjectOntheonehand，scholarsrarelyinvolveevaluat

2、ionsysteminthestudyofinternalcontroloflistedcompaniesand；Ontheotherhand，governmentsectorshavebeenenactingrelevantregulationsoninternalcontr01butfeWoftheminvolveevaluationsysteminitiatives；Furthermore，listedcompaniesinChi

3、nahavenotattachedtoomuchimportancetotheevaluationofinternalcontrol，whichleadstodiscontinuous，randomandeveninvalidevaluationLetalonetheestablishmentofevaluationsystemInthelightoftheforegoing，thisthesisisdedicatedtothestud

4、yofestablishmentofinternalcontrolevaluationsystemforlistedcompaniesinChina，inahopetoestablishinginternalcontrolevaluationsystemforthosecompanies，therebyfacilitatingthecontinueddevelopmentandperfectingoftheirinternaIcontr

5、01ThethesisiSstructuredasfoIlows：ChapterIIintroducesrelevanttheoriesofinternalcontrolanditsevaluationFirstlythedevelopmentprocessofinternalcontrolsfromhomeandabroadisbrieflydescribedThenInternalControlIntegratedFramework

6、byCOS0isintroducedandthenbasedonittheinternalcontrolframeworkoflistedcompaniesinChinaisreconstructedAfterthat，internalcontrolevaluationisoutlined，whichincludesananalysisofthewesternanddomesticdevelopmentprocessoftheinter

7、nalcontrolevaluationtheoryaswellasandescriptionofbasicelementsforestablishinginternalcontrolevaluationsystemThischapterprovidestheoreticalgroundworkforthewholethesisChapterIIIanalysesthenecessityandfeasibilityofestablish

8、inginternalcontrolevaluationsystemforlistedcompaniesinChinaReferringtothecurrentsituationofinternalcontroldevelopmentinChina，thenecessityofestablishingsuchakindofsystemispointedoutviaanalysesofexistingproblemsininternalc