L上市公司内部控制及其影响因素分析.docxVIP

第 第? PAGE 21 页?共?22?页 摘要及关键词 摘要：控制是管理工作的重要功能之一，并且是保障公司规划与现实作业相顺应的治理公司的本能；事实上，无论公司对自己的评估的结果，还是外面机构对公司的评估的结果，其核心全在于内部控制是不是存在严重缺点以及可否确保组织资源的有效利用和组织目标的圆满实现。基于此，对L上市股份有限公司内部控制实行调查分析拥有其别具一格的研究见解。在本中，选用L股份有限公司作为分析研究对象，在有关理论的基础上，运用文献分析和定量分析相互联合的方法，全面议论描述并剖析了其内部控制现有的不足以及对决定因素和治理进行了综合研究。通过本文的研究，得出了以下结论：L上市股份有限公司内部控制存在明显的不足；公司整治没有有利施展其在内部控制中的首要用处；内部控制缺点信息将影响L上市股份有限公司在市场中的有利体现；必须对L上市股份有限公司内部环境和公司对内工作人员监管进行完善。 关键词：内部控制 L公司 内部环境 行政权力 Abstract and Key words Abstract: Internal control is based on the companys expectations of future planning, formulating performance-balancing norms, and then comparing the actual operating results with expected norms to show the degree of errors in the organizations activities. Control is the companys primary instinct to integrate all, and it is also the instinct to ensure that the companys planning and practical operation conform to the governance of the company. In fact, whether the results of the companys own evaluation or that of the external organizations evaluation of the company, its core lies in whether there are serious shortcomings in internal control and whether it can ensure the effective use of organizational resources and the successful realization of organizational goals. Based on this, we have unique research opinions on the investigation and analysis of the internal control of L-listed company. In this paper, L Co., Ltd. is selected as the research object. On the basis of the relevant theory, literature analysis and quantitative analysis are combined to describe and analyze the existing deficiencies of its internal control, and make a comprehensive study of the determinants and governance.The internal control of L-listed company has obvious deficiencies; the company rectification is not conducive to its primary use in internal control; the lack of information on internal control may imperceptibly influence the advantages of L-listed company in the market; the internal environment of L-listed company and the companys internal st