摘要
近年来,被出具否定意见内部控制审计报告的上市公司数量日益增长,公司如何更好地运用内部控制审计报告来推动自身内部控制质量的提升成为一个重要议题。本文以^(*)ST中利(股票代码002309)为研究对象,主要针对其2022年被出具内部控制审计否定意见后所披露出的缺陷和整改情况,从内部控制五要素方面分析^(*)ST中利内部控制缺陷的产生原因,并提出上市公司应优化组织结构,完善关联方资金占用管理制度;重视事前防控,加强关联方交易风险评估;落实授权审批,保证控制活动有效执行;完善沟通渠道,提高公司信息披露质量;重视内审人员,强化内部监督等建议。
In recent years,the number of listed companies that have been issued negative internal control audit reports has been increasing,and how companies can better utilize internal control audit reports to promote the improvement of their own internal control quality has become an important topic.This paper takes^(*)ST Zhongli(stock code 002309)as the research object,mainly focuses on the defects and rectification situation disclosed after it was issued a negative opinion on internal control audit in 2022,analyzes the reasons for the defects of^(*)ST Zhongli's internal control from the aspect of the five elements of internal control,and puts forward the reasons why listed companies should optimize the organizational structure and improve the management system of related-party fund appropriation;pay attention to the ex ante preventive control and strengthen the risk assessment of related-party transactions;implement the authorization and approval,and improve the management system of related-party transactions.strengthen the risk assessment of related-party transactions;implement authorization and approval to ensure the effective implementation of control activities;improve communication channels to enhance the quality of the company's information disclosure;and attach importance to internal auditors to strengthen internal supervision.
作者
董丽英
武悦慧
DONG Liying;WU Yuehui(Hebei University of Economics and Trade,Shijiazhuang 050061,China)
出处
《中国证券期货》
2024年第3期64-69,共6页
Securities & Futures of China
基金
河北省审计厅项目“新形势下河北省乡村PPP项目风险识别与审计研究”(B2023026)
河北省审计厅项目“新形势下内部审计面临的困难及解决途径研究”(20220505)
河北省会计学会项目“新形势下河北省乡村PPP项目财务风险分析及应对研究”(风险防控类第71号)
