英文摘要翻译,谢谢了

来源:百度知道 编辑:UC知道 时间:2024/05/22 11:51:11
近年来,随着市场竞争和外部监管力量的加强,在上海、深圳两家证券交易所上市交易的千余家公司,无论是出于加强内部管理的自愿还是屈于外部信息需求者的压力,都建立了自己的内部控制制度,在治理结构、内部控制方面采取了很多措施,但实际效果并不理想,未能实现内部控制目标,其重要原因之一是上市公司内部控制制度的不完善。良好的内部控制是完善公司治理的重要保证。有效的内部控制可以规范会计行为,保证会计资料真实、完整;堵塞漏洞、消除隐患,防止并及时发现、纠正错误及舞弊行为,保护单位资产的安全、完整;确保国家有关法律、法规和单位内部规章、制度的贯彻执行。健全的内部控制也有利于保护投资者和其他利益相关者的利益。本文主要论述了如下内容:第一,我国上市公司内部控制现状;第二,财政部颁布的规范中规定的内部控制的理论内容;第三,完善上市公司内部控制制度的必要性;第四,上市公司内部控制制度中存在的问题;最后尝试提出了一些完善上市公司内部控制制度的方法和建议。

In recent years, along with market competition and exterior supervision strength enhancement, in Shanghai, Shenzhen two stock market going on the market transaction thousand company, regardless of being stems from strengthens the internal management voluntarily to bend in the extraneous information demand pressure, has established own internal control system, in the management structure, the internal control aspect has taken many measures, but the actual result is not ideal, has not been able to achieve the internal control goal, one of its substantial clauses is to be listed internal control system is imperfect. The good internal control consummates the important guarantee which the company governs. The effective internal control may standard accountant the behavior, guarantee that the accounting data is real, is complete; The jamming crack, eliminates the hidden danger, prevents and the prompt discovery, the correction mistake and the corrupting practices behavior, protects the un