上市公司内部控制现状分析及对策研究——以上海哔哩哔哩公司为例

摘要

我国上市公司的经营在经济全球一体化的影响之下管理规模不断增长，相互的竞争在市场上越来越强。所以为了增强企业的经济状况，上市公司需要去建立一个适合的内部控制体系并且需要完善它。增强运营效率，以及实现公司的最初所立下的目标。但是，从中国建立内部控制到现在已经有十几年的过程，许多上市公司尚未针对其业务规模建立内部控制管理系统。

多年以来许多上市公司出现巨大的经济问题其原因都与其内部控制出现的问题有关，风险管理和控制不严格导致的经济决策上的重大错误以及为了谋取利益做出的非法手段是其主要原因。有许多因为内部控制不当导致公司内部发生事故，对社会产生了严重的恶劣影响。内部控制是公司的运营的极为重要的的内容，公司运营的能力也是由公司内部控制的能力来决定的。

所以内部控制需要去完善。因此，需要去借用国外的先进理论，根据目前上市公司的实际情况，让上市公司的控制体系更加健全，并使其发展的更加壮大。本文讨论了上市公司内部控制现状分析及对策研究，并以上海哔哩哔哩公司为例，为改善现有的上市公司内部控制问题提供了意见和建议。

关键词：上市公司；内部控制；风险防范；

abstract

China's listed companies are under the influence of economic globalization and the management of China's stock exchanges increase In order to improve the economic situation of enterprises Therefore, listed companies must establish and improve appropriate internal control system. Page: 1 Achieving development efficiency and targets initially set by UNDP Enterprise.

However Page: 1 More than ten years have passed since many listed companies have not established the internal control system for their business scale. ration In recent years, many listed companies have caused huge economic problems due to internal control problems. To a large extent, it is due to major mistakes in economic policy-making and illegal means of gaining benefits due to poor management and control. risk Many people were injured in the enterprise due to inadequate internal control.

Internal control is a basic element of enterprise operation, and the operation ability of enterprise also depends on the internal control ability of enterprise. enterprise Therefore, internal supervision must be Great Therefore, it is necessary to learn from the theory. economic development Foreign account Considering the current situation of listed companies, This paper analyzes the current situation of internal control of listed companies and reviews the measures taken to solve these problems. In order to improve the internal control of listed companies.

Keywords: listed companies; internal control; risk prevention;

目录

第一章绪论 (5)

1.1研究背景及意义 (5)

1.11 研究背景 (5)

1.12 研究意义 (5)

1.2 国内外文献综述 (6)

1.21 国外文献综述 (6)

1.22 国内文献综述 (7)

1.3 研究方法与论文框架 (7)

1.31 研究方法 (7)

1.32文章框架 (8)

第二章上市公司及内部控制理论概述 (9)

2.1 上市公司的定义 (9)

2.2 上市公司的特点 (9)

2.3 上市公司的优缺点 (9)

2.31 上市公司的优点 (9)

2.32 上市公司的缺点 (10)

2.4 内部控制的定义 (10)

2.5 内部控制的要素 (10)

2.51 内部环境 (10)

2.52 风险评估 (10)

2.53 控制活动 (11)

2.54 信息与沟通 (11)

2.55 内部监督 (11)

2.6 内部控制的原则 (11)

2.61全面性原则 (11)

2.62重要性原则 (11)

2.63制衡性原则 (11)

2.64适应性原则 (12)

2.65 成本效益原则 (12)