摘要
资本市场上诸多企业,尤其是农业企业,由于内部控制失效而陷入经营困境,导致财务会计造假事件不断。控制环境是内部控制系统的基础,直接影响内部控制的执行效果。本文以獐子岛"扇贝门"事件为例,对獐子岛集团控制环境存在的问题进行研究,发现其存在治理结构混乱、人力资源管理薄弱、内部审计失效和企业文化建设不力等问题。对此,本文提出了分权制衡、保持管理层稳定性、加强内部审计和文化建设的针对性建议,也为其他上市公司提供借鉴。
In the capital market,many enterprises,especially the agricultural enterprises,are trapped in the management difficulties due to the failure of internal control.The control environment is the basis of the internal control system,which directly affects the effect of the internal control.In order to improve the level of internal control,the study selected the Zoneco Group case to research its control environment problems,and found the following problems:chaotic governance structure,weak human resource management,invalid internal audit and inadequate corporate culture.Finally,some suggestions are put forward,such as separation of powers,maintaining the stability of management,strengthening the internal audit and cultural construction,to provide reference for other listed companies.
出处
《会计与控制评论》
2019年第1期148-158,共11页
Review of Accounting and Control
关键词
内部控制
控制环境
獐子岛
internal Control
control environment
Zoneco Group
