近几年来,我国许多上市公司接连不断地出现问题,已经严重威胁着我国上市公司和证券市场的健康发展。这些暴露的问题或潜伏着的隐患,不仅说明我国上市公司的内部控制体系存在严重缺陷而且也说明我国证券市场等方面存在着不少弊端。原因固然是多方面的,但笔者认为,除了政府有关部 In recent years, many listed companies in our country have successive problems, which have seriously threatened the healthy development of China's listed companies and securities markets. These exposed problems or potential hidden dangers not only show the serious defects of the internal control system of listed companies in our country, but also show many shortcomings in the securities market of our country. Although the reasons are many, but I believe that, in addition to the relevant government departments