我国上市公司内部控制信息披露毕业论文.doc

PAGE \* MERGEFORMAT 4 南京师范大学中北学院 毕 业 设 计（论 文） （ 2014 届） 题 目： 我国上市公司内部控制信息披露 专 业： 会计学 姓 名： 学 号 指导教师： 职 称： 副教授 填写日期： 2014-4-13 摘要 在国际上，许多知名的上市公司的财务造假事件接踵而至地暴露在大众眼前,而这并不是一个一蹴而就的突发情况。本文首先放眼国际，纵观世界的内控信息方面的背景，其次回顾国内外研究内部控制信息披露的现状，再其次阐述本文的研究思路与方法。继而进入主要内容，其中先看我国上市公司的披露现状：基于上海证券交易所有关数据，对于我国披露现状进行分析。转而着重去分析其原因：上市公司内部控制信息披露自身自制存在缺陷；国内内控制度的不完善；以及外部信息需求者对于内控信息需求量的不足等原因而导致；在最后也针对在上司公司层面、需求者层面和国家政府的层面上对于国内内控信息披露的种种弊端怎么样解决提供了一系列的对策。 关键词：内部控制；信息披露；原因分析；对策 Abstract Internationally, many well-known listed companies exposed to financial fraud case after another in front of the public. This is not an overnight emergency situation. Firstly, international look, look at the world of internal control aspects of the background information, followed by a retrospective study the status of internal control disclosure of information at home and abroad, and then followed by the research ideas and methods described herein. Then enter the main content, which look at the status quo of Chinas listed companies to disclose: Based on the Shanghai Stock Exchange about the data, analyze the current situation of Chinas disclosure. Instead focused to analyze the reasons: internal control information disclosure of listed companies made their own shortcomings; imperfect domestic institutions;, and external information needs were inadequate internal control information for the reasons which led to the demand; in the final against the boss is also the corporate level , on demand by the national government level and at the level of the drawbacks of domestic internal information disclosure provides how to solve a series of countermeasures. Keywords: internal control; information disclosure; cause analysis; countermeasures 目　　录 TOC \o 1-5 \h \z \u HYPERLINK \l _Toc385011598 1绪论 PAGEREF _Toc385011598 \h 6 HYPERLINK \l _Toc385011599 1.1研究背景 PAGEREF _Toc385011599 \h 6 HYPERLINK \l _Toc385011600 1.