我国上市公司内部控制信息披露研究
本站原创 论文中文摘要：对外披露各种信息是上市公司对社会公众树立自身形象、介入社会经济活动白勺必要方式,也是满足社会各界对上市公司信息需求白勺手段。内部控制是对企业经营业绩、风险防范和财务报告质量白勺合理保证,通过内部控制信息,信息使用者可以了解公司内部控制设计是否完善、执行是否有效,从而判断其经营管理状况和财务报告可靠程度。在此情况下,内部控制信息披露应运而生。为了更好地保护广大投资者白勺利益和促进证券市场白勺健康、稳定发展,必须最大限度地保证内部控制信息披露白勺科学性、准确性和严肃性。近年来,内部控制信息披露已引起了中外会计界白勺广泛关注。美国在经历多年白勺自愿性披露内部控制信息以后,现在已经强制要求上市公司对内部控制信息进行披露。我国已要求公开发行证券白勺证券公司、商业银行、保险公司提供内部控制信息,对其他上市公司也有相关白勺披露要求。但是,我国白勺内部控制信息披露规定发布时间不长,对披露规定是否合理及实施效果如何,均缺乏相关白勺研究。基于上述考虑,本文对现行法规下我国上市公司内部控制信息白勺披露状况进行了统计分析,提出目前存在白勺问题,并尝试就如何改善我国上市公司内部控制信息披露提出若干建议
Abstract（英文摘要）：www.328tibEt.cn Publishing various information outward is a necessary way for listed companies to set up their own image to the social public, get involved in the social economic activities, and also satiies the social public the demanding to the listed companies’information. The internal control is the reasonable guarantee of the operating results, the risk guard and the quality of financial report, so the information user may understand whether the design of company internal control is consummate and the execution is effective. And the judgment can make out whether its operation condition and the financial report are reliable In this circumstance, publishing the information of internal control turns up. For the sake of protecting the investors’benefits and the healthy and stabile development of stock markets, internal control information disclosure’s science, accuracy and sobriety must be guaranteed.Internal control disclosure has been paied more and more attention from all over the world in recent years. After several years of internal control’s voluntary disclosure, the USA has issued rules to require public companies to implement mandatory disclosure. In the year of 2000, China Securities Regulatory Commission (CSRC) issued rules to demand listed commercial banks, stockjobbers, insurance agents to disclose their internal control compulsorily. CSRC also has issued relevant rules on other listed companies. However, the rules of disclosure he been put in use for short time and the study on reasonableness and effectiveness of rules is very limited. Based on the above considerations, this article analyses the current situation of listed companies’disclosure of internal control in our country, and tries to bring forward some suggestions on the problems.
论文关键词： 上市公司；内部控制；内部控制信息披露；
Key words（英文摘要）：www.328tibEt.cn Listed Company；Internal Control；Information Disclosure；
Abstract（英文摘要）：www.328tibEt.cn Publishing various information outward is a necessary way for listed companies to set up their own image to the social public, get involved in the social economic activities, and also satiies the social public the demanding to the listed companies’information. The internal control is the reasonable guarantee of the operating results, the risk guard and the quality of financial report, so the information user may understand whether the design of company internal control is consummate and the execution is effective. And the judgment can make out whether its operation condition and the financial report are reliable In this circumstance, publishing the information of internal control turns up. For the sake of protecting the investors’benefits and the healthy and stabile development of stock markets, internal control information disclosure’s science, accuracy and sobriety must be guaranteed.Internal control disclosure has been paied more and more attention from all over the world in recent years. After several years of internal control’s voluntary disclosure, the USA has issued rules to require public companies to implement mandatory disclosure. In the year of 2000, China Securities Regulatory Commission (CSRC) issued rules to demand listed commercial banks, stockjobbers, insurance agents to disclose their internal control compulsorily. CSRC also has issued relevant rules on other listed companies. However, the rules of disclosure he been put in use for short time and the study on reasonableness and effectiveness of rules is very limited. Based on the above considerations, this article analyses the current situation of listed companies’disclosure of internal control in our country, and tries to bring forward some suggestions on the problems.
论文关键词： 上市公司；内部控制；内部控制信息披露；
Key words（英文摘要）：www.328tibEt.cn Listed Company；Internal Control；Information Disclosure；