随着经济业务的多样化和管理层次的复杂化,企业内部控制的目标不再只局限于财务会计信息,而是已经渗透到了企业管理控制的多个方面,形成了合规目标、安全目标、报告目标、经营目标和战略目标共同构成的完整控制体系。然而上市公司在构建自身内部控制的过程中往往顾此失彼,忽视了对合规目标的考虑。 With the diversification of economy and complicated management level, the goal of internal control of enterprises is no longer confined to financial and accounting information, but has infiltrated many aspects of enterprise management control and formed a compliance target, a safety goal, Reporting objectives, business objectives and strategic objectives together constitute a complete control system. However, listed companies tend to lose sight of themselves in the process of building their own internal control, ignoring the consideration of compliance goals.