我国上市公司内部控制信息披露状况的分析.docxVIP

我国上市公司内部控制信息披露状况的分析 ［扌商要］内部控制是保障上市公司的经营方针得以贯彻执行的一个过程。上市公司正确 的披露内部控制相关信息不仅可以降低企业委托代理成本、提高企业管理当局内部控制意识、 还能够为信息使用者提供财务报告所不能提供的信息。本文通过分析我国上市公司内部控制 信息披露的现状、影响因素，发现我国上市公司内部控制信息披露状况的问题并提出一下几 点改进措施：一方面监督管理者要完善企业内部控制相关规定及要求、制定明确的事务所鉴 证准则，加强内外部监督。另一方而执行者要统一内部控制信息披露的形式、提高内部控制 信息自愿性披露及其可操作性、明确内部控制信息披露的主体、健全上市公司治理结构、增 加企业管理者对内部控制信息披露的认识。 ［关键词］上市公司内部控制信息披露 An Analysis Of Internal Control Information Disclosure of Chinese Listed Companies [Abstract] The internal control is a process to ensure the listed companies carry out their managerial principle.The listed companies could not only reduce the cost of principal-agent, improve the awareness of internal control about the enterprise management , but also offer some important information for our user that the financial report can not supply、by using the correct way to reveal the information about the internal control. According to this paper, making an analysis about the current situation, in flue ncing factor that our listed companies have had, to find out the existing problem and raise some corrective measures, such as supervised the business manager to perfect auditing norms about the companies internal control ,draw up the definitely standard, strengthen internal and external supervision. On the other hand, the executants should unify the form of disclosure that the companies intemal control has,also improve the voluntary and maneuverability of the information disclosure about the internal control. Definite that main part of the information disclosure, sound the governance structure of listed companies. To increase our business managers1 knowledge about the information disclosure of the internal control. [Key words] Listed Companies Internal Control Information Disclosure 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document 引言 1 HYPERLINK \l bookmark6 \o Current Document 一、 内部控制信息披露理论概述 1 HYPERLINK \l bookmark8 \o Current Document （一）内部控制信息披露的基本理论 1 HYPERLINK \l bookmark16 \o Current Document （-）美国内部控制信息披露的发展 2