本文選題：財(cái)務(wù)重述　切入點(diǎn)：內(nèi)部控制　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：我們知道,財(cái)務(wù)報(bào)表是上市公司向外界披露信息的一種重要載體,它是財(cái)務(wù)報(bào)表使用者了解上市公司相關(guān)情況的主要渠道。市場(chǎng)經(jīng)濟(jì)越發(fā)展,財(cái)務(wù)報(bào)表使用者對(duì)會(huì)計(jì)信息的質(zhì)量要求就越高。但近年來(lái),財(cái)務(wù)報(bào)表重述現(xiàn)象頻發(fā),財(cái)務(wù)報(bào)表數(shù)據(jù)錯(cuò)報(bào)、誤報(bào)甚至造假深深影響了我國(guó)上市公司財(cái)務(wù)信息披露的質(zhì)量,使得決策者缺乏真實(shí)有效的數(shù)據(jù)來(lái)作出決策,投資者信心受挫。更遠(yuǎn)來(lái)看,財(cái)務(wù)報(bào)表重述現(xiàn)象還會(huì)造成資本市場(chǎng)混亂、使得資本市場(chǎng)失去健康有序發(fā)展的根基。一般而言,財(cái)務(wù)報(bào)表重述往往暴露出內(nèi)部控制存在重大缺陷,它是財(cái)務(wù)報(bào)表重述的一個(gè)重要起因。因此,管理層有必要加強(qiáng)對(duì)內(nèi)部控制的重視與管理�；诖吮尘�,本文認(rèn)為對(duì)上市公司的內(nèi)部控制問(wèn)題研究及其必要。為了進(jìn)一步規(guī)范我國(guó)企業(yè)內(nèi)部控制體系,我國(guó)五部委先后聯(lián)合發(fā)布了指導(dǎo)企業(yè)進(jìn)行內(nèi)部控制體系規(guī)范建設(shè)的《基本規(guī)范》以及《配套指引》�！杜涮字敢钒�18項(xiàng)企業(yè)內(nèi)部控制應(yīng)用、評(píng)價(jià)、審計(jì)指引。其中明確規(guī)定自2011年1月1日起在境內(nèi)外都上市的公司施行內(nèi)部控制基本規(guī)范,自2012年1月1日起擴(kuò)大至在滬深兩市主板上市的公司施行。連同此前發(fā)布的《基本規(guī)范》,標(biāo)志著適應(yīng)我國(guó)企業(yè)實(shí)際情況、融合國(guó)際先進(jìn)經(jīng)驗(yàn)的中國(guó)企業(yè)內(nèi)部控制規(guī)范體系基本建成。強(qiáng)化與完善內(nèi)部控制制度,這對(duì)我國(guó)上市公司具有極其重大的意義,它將在很大程度上提高公司內(nèi)部的自查效率,降低可能發(fā)生的信用風(fēng)險(xiǎn),增加每期財(cái)務(wù)報(bào)表的公信力。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,上市公司自身也會(huì)越來(lái)越重視內(nèi)部控制制度的建設(shè)。本文首先對(duì)財(cái)務(wù)報(bào)表重述與內(nèi)部控制相關(guān)研究成果進(jìn)行了梳理,然后對(duì)天津泰達(dá)股份有限公司進(jìn)行了簡(jiǎn)要介紹及重述事件回顧,分析了泰達(dá)股份財(cái)務(wù)報(bào)表重述帶來(lái)的影響,以及在泰達(dá)股份財(cái)務(wù)報(bào)表重述背景下反映出的內(nèi)部控制問(wèn)題,最后提出完善內(nèi)部控制的措施,即公司須建立以財(cái)務(wù)報(bào)告內(nèi)部控制為核心的內(nèi)部控制文化;建立科學(xué)有效的人力政策體系;建立有效的風(fēng)險(xiǎn)評(píng)估機(jī)制、認(rèn)真落實(shí)內(nèi)部控制活動(dòng);強(qiáng)化內(nèi)審職能、完善內(nèi)部監(jiān)督機(jī)制。希望通過(guò)這些措施的提出能夠幫助公司完善其內(nèi)部控制制度,以提高其經(jīng)濟(jì)效益。
[Abstract]:We know that financial statements are an important carrier for listed companies to disclose information to the outside world. They are the main channels for users of financial statements to understand the relevant information of listed companies. However, in recent years, the phenomenon of financial statement restatement frequently occurs, the financial statement data misstatement, misstatement and even falsification have deeply affected the quality of financial information disclosure of listed companies in our country. As a result, policymakers lack real and effective data to make decisions, and investor confidence is thwarted. Further, restatement of financial statements can also lead to capital market chaos, depriving capital markets of the foundation for healthy and orderly development. The restatement of financial statements often reveals significant deficiencies in internal control, which is an important cause of restatement of financial statements. Therefore, it is necessary for management to pay more attention to and manage internal controls. In order to further standardize the internal control system of Chinese enterprises, it is necessary to study the internal control of listed companies. Five ministries and commissions have jointly issued "basic norms" and "supporting guidelines" to guide enterprises in the construction of internal control system norms. The "supporting guidelines" include 18 applications and evaluations of internal control in enterprises. Audit guidelines, which clearly provide for the implementation of basic internal control standards for companies listed both inside and outside China as of January 1, 2011, Since January 1, 2012, it has been extended to companies listed on the main board of the Shanghai and Shenzhen stock exchanges. Together with the "basic Standards" previously issued, it marks the adaptation to the actual situation of Chinese enterprises. The standard system of internal control of Chinese enterprises integrated with international advanced experience is basically built. Strengthening and perfecting the internal control system is of great significance to the listed companies of our country, and it will greatly improve the efficiency of self-inspection within the companies. Reduce the credit risk that may occur, increase the credibility of each financial statement. With the development of the market economy, Listed companies themselves will pay more and more attention to the construction of internal control system. Then it briefly introduces and restates the events of Tianjin Teda Co., Ltd., analyzes the impact of the restatement of Teda's share financial statements, and the internal control problems reflected in the background of the restatement of Teda's share financial statements. Finally, the measures of perfecting internal control are put forward, that is, the company should establish the culture of internal control with financial report as the core, establish a scientific and effective human policy system, establish an effective risk assessment mechanism, and carry out the activities of internal control seriously. It is hoped that these measures can help the company to improve its internal control system in order to improve its economic benefits.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F279.26

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