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我国上市公司内部制度的信息披露问题分析 摘要 内部控制是影响公司经营状况和会计信息可靠性的重要因素，构建完善的内部控制体系是目前我国上市公司的迫切需要，上市公司有了健全、完善、有效的内部控制，会计报表披露的信息在很大程度上便能保证其真实、正确。然而，从大多数上市公司内部控制报告披露的内容来看都存在重形式、轻内容、过于模式化的问题，披露质量不高。因此，需要进一步完善内部控制信息披露制度。本文从上市公司内部控制信息披露的现状入手，分析了我国上市公司内部控制信息披露存在的问题，提出了措施，以有利于投资者等外部信息使用者通过判断内部控制的有效性来整体评价上市公司质量作出相关决策。上市公司内部控制信息披露 Analysis of information disclosure of internal system of Chinas listing Corporation Abstract Internal control is an important factor to influence the company performance and the reliability of accounting information, building a perfect internal control system in China is currently the urgent need of listing Corporation, listing Corporation has a sound internal control system, perfect, effective, accounting report disclosure of information in a very large extent can guarantee the authenticity, right. However, from most of the Listing Corporation internal control disclosure content are heavy form, light content, too mode problems, the disclosure quality is not high. Therefore, there is need to improve the disclosure system of the internal control information. This paper starts from the current situation of internal control information disclosure of listing Corporation, analyzes the problems in information disclosure of internal control in Chinas listing Corporation, and puts forward some suggestions and improvement measures, in order to facilitate the investors and other external information users to the overall evaluation of listing Corporation quality by judging the effectiveness of internal control, make relevant decisions. 【Keyword】: the internal control of accounting information disclosure of listing Corporation 目录 摘要……………………………………………………………… 2 Abstract………………………………………………………… 3 1. 内部控制信息披露的涵义和必要性………………………… 5 2.内部控制信息披露的标准和影响因素 ……………………… 6 2.1内部控制信息披露标准……………………………………… 6 2.2内部控制信息披露影响因素………………………………… 7 3.上市公司内部控制信息披露存在的问题 …………………… 7 3.1披露标准与披露要求不统一………………………………… 7 3.2对内部控制的认识和理解尚不统一………………………… 8 3.3上市公司的“报喜不报忧”现象…………………………… 8 3.4内部控制