本科论文摘 要目前，全球经济快速发展，随着企业规模的扩大，企业的管理制度越来越完善，加上企业业务复杂程度地增加，需要用到制度管理企业，内部控制就此产生。由于近年来上市公司实施了一系列监督管理措施，内部控制管理水平得到了有效提高，企业的内控水平和防御风险的能力也显著提高，同时也让我们发现了一些问题，企业内部控制失效的情况时而发生，我们必须想方设法解决这个情形。本文简要地论述了内部控制的定义、内容、五要素、原则和内部控制的发展情况，分析了上市公司主要存在的内部控制问题，并就这些问题给出了解决措施，以此希望给相关管理人员提供可以借鉴的参考。关键词 : 内部控制，上市公司，解决措施AbstractAt present, with the rapid development of global economy, with the expansion of enterprise scale, the management system of enterprises is becoming more and more perfect, and the complexity of enterprises business is increasing, so it is necessary to use the system to manage enterprises, and the internal controls is produced. As a result of a series of supervision and management measures implemented by listed companies in recent years, the level of internal controls management has been effectively improved, and the level of internal controls and the ability of enterprises to defend against risks have also been significantly improved. At the same time, we have also found some problems, and the failure of internal controls in enterprises occurs sometimes, and we must find ways to solve this situation. This paper briefly discusses the definition, content, five elements, principles and development of internal controls, analyzes the main internal controls problems of listed companies, and gives solutions to these problems, so as to hope to provide relevant managers with reference.Keywords: Internal controls, listed company, Solving measures本科论文目 录前 言....................................................................
