Research on the Financial Internal Control of Listed Companies

摘要：

Based on the current status of financial internal control of listed companies in China, utilize the advanced experience of multinational companies, I research the financial internal control of listed companies and propose to be talent-oriented, starting from the corporate culture, do a good job of training of the financial internal control, combined with total quality management (PDCA), based on COSO framework, through risk identification, analysis, assessment, self-assessment, process optimization, internal audit to establish a top-down risk-oriented financial periodic control system. And the author put forward the risk response measures from five components of COSO, emphases on the information and supervision from external and internal, implementation of efforts to effectively control risks, to ensure the financial report should be true, legitimate operations, high efficiency and result of business operational.

关键词： financial internal control risk-orientation risk management

作者: FAN Xin

作者单位: Genpact (Dalian) Co., Ltd., Dalian, China, 116023

会议类型: 国际会议

会议名称: The 2nd (2010) International Conference on Financial Risk and Corporate Finance Management(第二届(2010)金融风险与公司财务管理国际研讨会FRCFM 2010)

会议地点: 大连

会议语种:英文

页码: 276-280

在线出版日期: 2010-07-01（万方平台首次上网日期，不代表论文的发表时间）