我国内部控制审计现状及审计规范体系的改善———基于 2009 和 2010 年上交所年报数据的研究
（《贵州财经学院学报》2012 年第 3 期 总第 158 期）
摘 要: 以《企业内部控制基本规范》的颁布为契机，考察在法规约束前提下我国上市公司内部控制审计现状。2009 年和2010 年的年报数据表明，上交所有多于半数的企业并未遵循《企业内部控制基本规范》的要求，我国内部控制审计的披露程度较低。一方面，这和我国相关法规的强制力不足有关; 另一方面，也和我国内部控制审计规范体系的不完善有关。由此，我国应制定详细的内部控制审计准则并完善审计报告的标题、类型、内容和格式，以促进我国内部控制审计实践的健康发展。
关键词: 内部控制审计; 财务报告内部控制; 内部控制; 内部控制基本规范
On the Present Internal Control Audit and the Improvement of Audit Standard System in China
－ Based on the Research of Annual Reports Data in 2009 and 2010 from Shanghai Stock Exchange
Abstract: Taking the opportunity of the issuance of Companies’Internal Control Basic Norms，this paper studies the presentinternal control audit of listed companies restrained by laws and regulations in China． Annual reports data of the listedcompanies in 2009 and 2010 show that more than half of the companies in Shanghai Stock Exchange failed to followCompanies’Internal Control Basic Norms． Internal control disclosure in China is left too much to be desired，which isresulted from the insufficient mandatory force of laws and regulations and the incomplete internal control audit standardsystem． Therefore，the government should establish specific internal control audit standards and revise the audit reporttitle，types，content and format to improve the internal control audit practice in China．
Key words: internal control audit; internal control over financial reporting; internal control; internal control basic norms
