我国上市公司盈利能力和内部控制信息披露的关系研究.pdf

东南人学硕Ij学位论义 Researchonthe between and profitability relationship disclosureofChinese internalcontrolinformation listed companies Sumei Southeast Graduate：ChenSupervisor：QIXiaoyan University ABSTRACT recent theoccurrenceof Inthe years．with seriesoffinancialfraudcases,intemalcontrol informationdisclosurehasdrawnmoreandmoreattentionhomeandabroad．SinceChina joined international will marketmakemoreand demandofthe WTO，the capital higher voluntary internalcontrolinformationdisclosureofChineselisted ofinternalcontrol companies．Thequality disclosurenot reflectsits andvalidInternalControl also information only integrated System，but affectsthe anddecisionof andmarket investor,creditor supervision stabilityregulator．Therefore， asthemain ofinformation shouldmakethe internal body disclosure，listedcompanies voluntary asa ofinternal controlinformationdisclosure of part corporatestrategy．Atpresent，thequality controlinformationdisclosureofChineselisted is still low,and companiesrelatively isa factor affectsthelevelofinternalcontrolinformation major which disclosure； profitability basedon makesa