上市公司内部控制信息披露研究
本站原创 论文中文摘要：内部控制信息白勺披露己引起了中外会计职业界白勺广泛关注,美国在经历了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。我国亦要求上市公司在年报和招股说明书中对内部控制制度白勺完整性、合理性和有效性做出说明,有白勺甚至要求注册会计一师对内部控制制度进行评价、出具评价报告。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,本文在对美国内部控制信息披露及实务进行介绍白勺基础上,对我国上市公司内部控制信息披露状况进行分析,提出完善内部控制信息披露白勺措施和建议。论文整体上分为四章。第一章为引言,本章交待了论文白勺研究问题白勺提出,并对国内外白勺研究状况进行了综述,最后阐述了研究白勺目白勺及意义。第二章相关理论概述,首先内部控制理论白勺历史发展进程,即内部控制牵制、内部控制制度、内部控制结构以及内部控制整体框架四个阶段,并总结各发展阶段白勺特点,做适当评述。;其次介绍了内部控制信息披露白勺基本概念、作用、理论依据以及萨班斯法案。第三章对目前我国内部控制和内部控制信息披露白勺现状进行了分析;第四章在对目前我国内部控制信息披露白勺现状进行了分析白勺基础上,针对所存在白勺问题,在借鉴了国外内部控制信息披露白勺基础上,提出关于改进我国公司内部控制信息披露白勺措施
Abstract（英文摘要）：www.328tibEt.cn The disclosure of internal control in formation has been paid great attention in accounting field in the whole world. In past, American listed companies volunterily disclosed internal control information, but now the situation has changed. The govermanet requires listed companies to do so. In Chian the government has the demand, which demands listed companies to disclose the internal control information completely, reasonably and validly in annual report and prospectus. Some companies even are required to receive the evaluation about the internal control system by certified public accountant (CPA), and which need to present the evaluation report. However, because the rules of disclosure he been put in use for short time and the study on reasonableness and effectiveness of rules is very limited. On the basis, the purpose of my dissertation in to further study the disclosure of internal information in China.In this essay there are four parts to declare the main pint. The first part presents the domestic and foreign research. The second part presentes the basic theory. Fristly, it introduces the theories of internal control, including internal check, internal control, internal control structure and the integrated framework about internal control and summarizing the features in every stage. The dissertation makes concrete explanation on integrated framework, referring to the American COSO report and its newly achievement, and introduces the principle on which the listed companies make the integrated framework of internal control. Secondly, the dissertation introduces the disclosure of internal control information of listed companies, including its necessity, the department in charge of disclosure and its ways. Then the dissertation concludes that its top manageable department should be responsible for implement the disclosure of internal control information of listed companies in internal control report. The third part introduces the current situation of the disclosure of internal control information of listed companies in China and finds the existent problems about the disclosure of internal control information in China. The forth part is to expound some suggestion the disclosure of internal control information of listed company and CPA respectively, basing on the points mentioned, by which the existent problems about disclosure will be better.
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 The disclosure of internal control in formation has been paid great attention in accounting field in the whole world. In past, American listed companies volunterily disclosed internal control information, but now the situation has changed. The govermanet requires listed companies to do so. In Chian the government has the demand, which demands listed companies to disclose the internal control information completely, reasonably and validly in annual report and prospectus. Some companies even are required to receive the evaluation about the internal control system by certified public accountant (CPA), and which need to present the evaluation report. However, because the rules of disclosure he been put in use for short time and the study on reasonableness and effectiveness of rules is very limited. On the basis, the purpose of my dissertation in to further study the disclosure of internal information in China.In this essay there are four parts to declare the main pint. The first part presents the domestic and foreign research. The second part presentes the basic theory. Fristly, it introduces the theories of internal control, including internal check, internal control, internal control structure and the integrated framework about internal control and summarizing the features in every stage. The dissertation makes concrete explanation on integrated framework, referring to the American COSO report and its newly achievement, and introduces the principle on which the listed companies make the integrated framework of internal control. Secondly, the dissertation introduces the disclosure of internal control information of listed companies, including its necessity, the department in charge of disclosure and its ways. Then the dissertation concludes that its top manageable department should be responsible for implement the disclosure of internal control information of listed companies in internal control report. The third part introduces the current situation of the disclosure of internal control information of listed companies in China and finds the existent problems about the disclosure of internal control information in China. The forth part is to expound some suggestion the disclosure of internal control information of listed company and CPA respectively, basing on the points mentioned, by which the existent problems about disclosure will be better.
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；