内部控制失效

依据COSO模型分析企业内部控制失效的原因

Using COSO Model to Analyze the Failure Reason of Internal Control

中国上市公司内部控制失效分析

Analysis Invalidation on the Internal Control of Chinese Listed Companies

论内部控制失效的原因及对策

About the Reason and Countermeasures of Internal Control Ineffectiveness

企业内部控制失效及其对策

Enterprises ' Internal Control Failure and its Countermeasures

内部控制失效的深层次原因则是在于这些公司缺乏完善、健全的公司治理。

The deep reason of this failure is that these companies lack the sound , consummate corporate governance .

而此类案件大多是由于内部控制失效而形成的，特别是货币资金内控无力。

Such kind of cases is usually caused by the failure of internal control , especially that of the currency capital control .

内部控制失效是导致我国企业会计信息失真和经营不善的重要原因。

The malfunction of corporation internal control is the main reason underlying the accounting information distortion and management failure in Chinese enterprises .

我国资本市场上长期存在着股权比例不合理，相应法律法规不健全等问题，导致上市公司内部控制失效。

The capital markets of our country long-term existence the problems that the equity proportion is not reasonable , corresponding legal regulations un-sound , etc.

很多学者把内部控制失效归咎于缺乏诚信教育、法人治理结构不完善以及会计控制弱化等原因。

Many scholars input the internal control malfunction to the shortage of sincerity education , imperfection of corporate governance system and weakening of accounting control etc.

近年来，上市公司财务舞弊案件的频发给企业造成了重大的经济损失，其中一个很重要的原因是内部控制失效。

Recently , frequent financial frauds of listed companies have caused severe economic loss for enterprises . One of the reasons for this is that internal control becomes invalid .

近几年来，国内外财务丑闻不断爆发，究其根源在于内部控制失效，这也更加凸显了内部控制在公司治理方面的重要作用。

In recent years , financial scandals of domestic and foreign countries broke out , and the root is the failure of internal control , which underlines the important role of internal control in corporate governance .

虽然会计信息的质量受多种因素的影响，但一般认为内部控制失效或内部控制缺陷的存在是导致会计信息质量低下的主要原因。

Although the quality of accounting information is subject to many factors , but it is generally believed that the existence of internal control failure or internal control deficiencies lead to low quality of accounting information .

企业经营环境的变化、管理理论的不断发展以及近年来因内部控制失效而发生的恶性管理舞弊，都要求企业的内部控制完善和发展。

Changes in business environment , the continuous development of management theory , as well as in recent years due to failure of internal controls and management fraud occurred in the vicious require enterprises to improve and develop internal control .

随着一系列由内部控制失效暴露出的公司经营、资金链断裂、舞弊等问题的出现，2002年，美国出台了《萨班斯-奥克斯利法案》规范内部控制制度的建立。

As a series of internal control failure due to exposure of the company management , cash chain rupture and financial fraud arise , 2002 , the United States launched the Sarbanes-Oxley Act to regulate the establishment of internal control system .

美国安然、世通、法国兴业银行、中航油等中外著名企业均因风险管理的内部控制失效而破产或发生重大经济损失，使得内部控制和风险管理成为国内外理论界和实务界关注的热门话题。

Some world-known enterprises , such as , American Enron Corp. , World Com . , Industrial Bank of France and China Aviation Oil , have gone bankrupt or suffered from great economic damage as a result of failure in internal control of risk management .

近来，随着市场上绿大地万福生科等一系列欺诈案件的曝光，企业内部控制失效问题逐渐获得广泛关注，且市场上要求强化上市公司内部控制监管的呼声也愈发高涨。

Recently , with the exposure of a series of fraud cases in the capital market such as " Green-Land "" Wanfu Biotechnology "," the internal control failure " gradually gets more attention , and the voices of strengthening the regulating of internal control of listed companies are increasingly high .

内部控制的失效，将严重影响会计信息的真实性。

Internal control expiration , Seriously will affect the accounting information the authenticity .

因此，笔者认为导致内部控制系统失效的原因主要在于内部控制环境存在问题。

Therefore , the author thinks the key reason which cause internal control expired is internal environment imperfect .

金融业是一个高风险行业，内部控制制度失效代价惊人。

Finance is a high-risk industry , The malfunction of the internal control system makes it pay cost dearly .

由于盈余操纵、内部控制机制失效、信息披露的滞后性时差等原因，财务信息的真实性与及时性受到限制。

Owing to earning manipulation , inefficiency of internal control system and time-lag of financial report disclosure , the authenticity and timeliness of financial information are limited .

回顾对这些案件的研究会发现：这些财务舞弊案件的发生都与其公司内部控制系统的失效有很大关系。

By reviewing the research on these cases , we find : the incidence of these cases had a great relationship with the failure of its internal control .

而在我国，随着经济较快的增速和迅猛的发展，不乏因内部控制缺失或失效而引发企业经营失效、破产倒闭等案例的发生。

In China , with the rapid growth and rapid economic development , lack or failure due to lack of internal controls caused the business failure , bankruptcy and other cases from occurring .

企业经营失败、会计信息失真及不守法经营在很大程度上都可归结为企业内部控制的缺损或失效。

To some extent , the businesses collapse , the distortion of accounting information , and the illegal operation of an enterprise often result from the defection and inefficiency of an enterprise 's internal control mechanisms .

近几年来，国内外出现的上市公司丑闻大多与内部控制信息披露不透明从而导致公司的内部控制失效有关。

In recent years , scandals of listed companies at home and abroad are mostly owing to the failure of their internal control caused by low information transparence .

上市公司内部控制体系研究与分析&从德隆系内部控制失效谈起

The Discuss on Internal Control System of Listed Company

内部控制机制+外部控制机制模式初探&兼论公司内部控制机制失效理论与解决思路

Initial Research on the Pattern of " Internal Control Mechanism + External Control Mechanism " - Valuation of the Existing Theories of Invalidation of Internal Control Mechanism & the Train of Resolving Thoughts

其次本文根据COSO-内部控制整合框架以及相关文献，提出了内部控制有效上市公司和内部控制失效上市公司的标准。

Second , by the COSO internal control integrated framework and related literature , we have a conclusion of the standard of listed corporations whether are internal control effectiveness or not .

根据企业内部控制目标论，有效的内部控制可以提高企业管理效率与效果，而企业内部控制的失效则会导致其经营失败。

Based on the internal control objectives , the effective internal control can improve business efficiency and effectiveness , while business failures are due to the internal control failure .

詹森（1993）指出，内部控制机制是现代公司中控制管理者的行为偏离企业利益最大化的四种机制之一，由于内部控制经常失效需要外部控制机制的保证。

In 1993 , Jensen said that internal control system is one of the four mechanisms in prevent the conduct of managements from departing form the interests of stakeholders . But because of the failure of internal control , the external supervision mechanism is needed .