会计学院知识库

随着我国经济的不断发展,财政部、证监会对上市公司内部控制的要求也越 来越高。截止2022年4月30日，47个会计师事务所总共给2521个上市公司出具了2021年度的内部控制审计报告，这其中沪市主板占据1461家，科创板占据251家；深市主板占据780家，创业板占据26家；北交所占据3家。从审计报告的意见类型来看，总共有2470家上市公司被出具了无保留意见的审计报告(这其中49家被出具了带强调事项段的无保留意见)，还有48家上市公司被出具了否定意见的审计报告，有3家公司被出具了无法表示意见的审计报告。虽然绝大多数上市公司的内部控制被出具了无保留意见的审计报告，但是仍然有相当一部分上市公司的内部控制被出具了非无保留意见的审计报告。我们必须要深刻地意识到，由于部分上市公司对内部控制体系的重视程度不够，导致内部控制体系出现了一些亟待解决的问题。这些问题大多是内部控制被了解和重视程度较低、风险识别能力较差、经营风险控制不深入、有效信息的沟通传递效率较低等，再加上三年疫情的冲击，使得部分上市公司的各类风险持续累积。上述事实足以证明，当前我国部分上市公司的内部控制，其地位和重要性远远没有达到其应该达到的高度，内部控制设计有误、执行不力，并没有真真正正地应用在企业的运营中。部分企业没有积极主动地利用内部控制制度来规范行为、预防风险，而是在消极被动地接受外界的监督。

本文以《企业内部控制基本规范》和《新ERM框架》为依据，根据H公司内部控制的现状，以我国企业内部控制的要素为具体对象，对H公司内部控制的有效性进行评价，并提出对应的对策建议，从而提升内部控制的有效性，使其内部控制的目标与公司的发展目标相一致，更好地发挥其约束、激励和监督作用。研究结果表明，H公司内部控制确实存在如内部控制被了解和重视程度较低、风险识别能力较差、经营风险控制不深入、有效信息的沟通传递效率较低等一些问题，本文设立的内部控制有效性评价指标体系适合于H公司，提出的对策建议有助于H公司长远发展。

With the continuous development of economy of our country, more and more high requirement for the Ministry of Finance and Securities and Regulatory Commission of listed company internal control. As of April 30, 2022, 47 accounting firms have issued 2021 internal control audit reports to 2,521 listed companies, among which 1,461 are on the main board of Shanghai Stock Market and 251 are on the Science and Technology Innovation Board. Shenzhen main board occupied 780, GEM occupied 26; Beijing Stock Exchange has three. From the perspective of the opinion types of audit reports, a total of 2,470 listed companies were issued audit reports with unreserved opinions (49 of them were issued with unreserved opinions with emphasis sections), 48 listed companies were issued audit reports with negative opinions, and 3 companies were issued audit reports that could not express opinions. Although the vast majority of listed companies' internal control has been issued without unqualified opinion audit report, but still a considerable part of listed companies' internal control has been issued without unqualified opinion audit report. We must be deeply aware that some listed companies do not pay enough attention to the internal control system, resulting in some problems that need to be solved. Most of these problems are due to low understanding and attention of internal control, poor risk identification ability, not in-depth management risk control, low efficiency of effective information communication and transmission, coupled with the impact of the epidemic in three years, so that some listed companies continue to accumulate various risks. These facts are enough to prove that the current status and importance of the internal control of some listed companies in our country is far from reached the height of should be, the internal control design error, ineffective implementation, and has not really been applied in the operation of the enterprise. Some enterprises do not actively use the internal control system to regulate behavior and prevent risks, but passively accept the external supervision.

Based on the "Basic standards for Enterprise internal control" and the “new ERM framework”, according to the status quo of H company internal control, with the elements of Chinese enterprise internal control as specific objects, H company internal control effectiveness is evaluated, and the corresponding countermeasures and suggestions are put forward, so as to improve the effectiveness of internal control. Make the target of its internal control consistent with the development goal of the company, better play its restraint, incentive and supervision role. The research results show that the internal control of H company does exist some problems such as low understanding and attention of internal control, poor risk identification ability, not in-depth management risk control, low efficiency of effective information communication and transmission. The effectiveness evaluation index system of internal control established in this paper is suitable for H company, and the countermeasures and suggestions put forward are conducive to the long-term development of H company.