我国上市公司内部控制失效的外部成因及对策

上市公司是公众性公司，具有广泛大众性、社会性，其运作好坏关系到数以万计的股东权益，更影响到国民经济的正常运行。审视我国上市公司走过的18年发展历程，一系列上市公司造假和违规操作事件此起彼伏、接连不断，上市公司被普遍认为是“圈钱”的公司。上市公司存在上述问题的重要原因在于内部控制的失效。上市公司内部控制的完善与否和执行情况正日益成为监管机构和投资者关注的焦点。针对内部控制失效，论文提出企业内部监督、社会监督和政府监督并行。

The External Causes of Internal Control Invalidation in Our Listed Companies and Countermeasure

Listed companies are public companies with the wider social. Their operations affect not only on thousands of shareholders rights, but also on the normal operation of the national economy. During development history for 17 years in China, there are a series of false and illegal operation of listed companies. They are generally considered companies that cheat out of money from shareholders. The important reason of existence of the above is- sue is the failure of their internal controls. The improvement of internal control and operation are increasingly becoming the focus of supervision organization and investors. The paper presents the measure of the enterprise, social, and government supervision in view of internal control failure.