摘要
在当前国内市场经济形势下,上市公司应注重各类风险的防范。D公司因财务业绩不佳,各类风险缠身,于2021年3月被上交所强制退市,本文以D公司为例,针对其内部风险提出深化COSO体系,并从社会、公司及第三方审计机构角度提出完善相关法律法规、提高上市审核标准、优化内部治理结构、遴选独立董事、关注业务勾稽关系、注重成本效益管理、关注表外非财务信息、利用数据模型辅助审计等具体可行性风险防范措施。
Nowadays,in the domestic market economy,listed companies should pay attention to the prevention of various risks.Company D was mandatorily delisted by the Shanghai Stock Exchange(SSE)in March 2021 due to poor financial performance and various risks.Taking Company D as an example,this article proposes deepening the COSO system for its internal risks and proposes specific feasible measures for risk prevention from the perspectives of society,the company,and third-party auditors,such as improving relevant laws and regulations,raising listing audit standards,optimizing internal governance structure,selecting independent boards,paying attention to business articulation,focusing on cost-benefit management and off-balance sheet non-financial information,and using data models to assist auditing.
作者
程芯仪
郭诗琴
李梦瑶
CHENG Xinyi;GUO Shiqin;LI Mengyao(Chengdu College of University of Electronic Science and Technology of China,Chengdu,Sichuan 611731)
出处
《中国商论》
2022年第14期125-127,共3页
China Journal of Commerce
关键词
COSO体系
本福特法则
风险防范
内部治理
经营效益
COSO system
Benford’s Law
risk prevention
internal governance
operational efficiency
