CAJ | 학술논문

随着《企业内部控制基本规范》及《企业内部控制配套指引》的相继出台，上市公司如何进一步加强内部控制体系建设迫在眉睫。本文基于对目前上市公司内部控制制度建设和实施的现状及问题分析，提出了完善上市公司内部控制制度建设的对策建议。
수착《기업내부공제기본규범》급《기업내부공제배투지인》적상계출태，상시공사여하진일보가강내부공제체계건설박재미첩。본문기우대목전상시공사내부공제제도건설화실시적현상급문제분석，제출료완선상시공사내부공제제도건설적대책건의。
With the successive appearance of Basic Norms of Enterprise Internal Control Systems and Supporting Guidelines of Enterprise Internal Control Systems, it is urgent for listed companies to further refine their internal control systems. Based on the analysis of current construction and implementation of internal control systems among listed companies, the article attempts to put forward countermeasures and suggestions on the improvement of internal control systems construction.