论准备海外上市公司的内部控制建设

Internal Control System for Chinese Companies Going for Overseas IPO

摘要: 本文主要探讨准备在海外上市的中国企业要加入到国际市场的竞争中,应该如何按照国际上通行的内部控制标准来建立内部控制体系。以COSO报告作为内控标准来分析我国现阶段企业内控管理的基本状况,并进一步就国内企业应如何按照国际上通行的内部控制标准来建立完善而有效的内部控制体系提出了一些应对措施和建议。

Abstract: This essay focuses on Chinese companies which are going for overseas IPO and how they can establish an internal control system according to international practice.Based on the COSO report,this essay analyzes the current situation of internal control for Chinese companies at this stage,and proposes advices to perfect the system in the process of establishment.