信息披露及志其监管研究2.docVIP

PAGE PAGE II 内容摘要 在我国，财务报告信息失真的程度令人触目惊心。而《2002年萨班斯—奥克斯利法案》告诉了我们一个主要逻辑：一个好的、完整的企业财务报告内部控制制度能够在很大程度上提高企业财务报告的质量，保证企业财务报告的公允表达。本文主要通过调查问卷的形式针对中国企业现状进行研究，发现目前我国关于内部控制信息披露的规定缺乏实践指导性,需要进行改进,注册会计师对内部控制披露的审核也有待加强。我国企业究竟应该如何构建自身的财务报告内部控制体系？管理层又应该依据何种程序对自身企业的财务报告内部控制进行评价？这正是本文试图研究的主要问题。 本文从美国财务报告内部控制的演变出发，通过对美国财务报告内部控制的评价进而研究美国财务报告内部控制框架的建立。最终折射我国的现状，通过一系列问卷调查，并对调查结果详细分析。在此基础上，根据内部控制的设计原则和设计思路，构建了具有较大创新点的内部控制框架，并对该框架的具体构成要素进行了详细的介绍。最后，对所设计的内部控制框架的实施提出了一些建议。 关键词： 财务报告 内部控制 内部控制评价 Abstract In China, the degree of distortion of financial reporting information is frightening. The 《2002 Sarbanes - Oxley Act》tells us a main logic: a good and complete internal control system over corporate financial report can significantly improve the quality of corporate financial report, and ensure the fair expression of the financial report. This paper that studies the current situations of Chinese enterprises by the form of questionnaires found that the current rules for internal control of information disclosure lacked practical directions,needed to be improved and Certified Public Accountant’s auditing to the internal control over information disclosure should also be strengthened.How Chinese enterprises build their own internal control system for financial report? And which kinds of procedures should be adopted to assess its own enterprises’s internal control over financial report? These are the main problems this thesis tries to rearch. This thesis starts with the evolvement of the United States’s internal control over financial report;and through the assessment of those internal controls, it studies the building of the American internal controls frame. Then it refracts the actual state in our country through a series of questionnaires and rearch, and analyzes the rearch datas. Based on the above,