我国内部控制信息披露质量研究毕业论文.doc

PAGE \* MERGEFORMAT II 本科毕业论文（设计） 我国上市公司内部控制信息披露质量研究 摘 要 当前，由于我国上市公司内部控制信息披露体系尚不完善，缺乏对内部控制信息披露的硬性要求，且内部控制信息披露主体责任界定模糊，内部控制的完整性、 合理性及有效性缺乏一个公认的评价标准。而社会经济环境发生了巨大变化，因此对企业的要求也越来越高，这就不仅要求企业在加强经营管理的同时，还要健全内部控制制度。 所以建立和完善符合现代企业经营管理理念的内部控制制度已成为企业的当务之急。 本文运用分析对比、定性分析、文献研究等方法对本篇文章进行阐述。首先，基本了解内部控制信息披露的理论基础，以便对上市公司内部控制信息披露存在的问题进行分析，识别其主要问题造成的风险；其次，通过对我国上市公司内部控制信息披露的现状分析，以便完善对我国上市公司内部控制信息披露的建议；最后，针对分析所得到的主要问题及问题的重要性，提出对主要问题的解决办法。由此认为只有通过内部控制制度的变革与创新，构建企业内部相互牵制、相互制约，相互监督，才能确保企业减少由其内部控制信息披露造成的风险导致的危机，使企业经济健康有序的发展，才能更好的参与全球化的竞争。 关键词：上市公司，内部控制，信息披露 Chinas listed companies to disclose information about the quality of internal control study Abstract At present, due to internal control of listed companies reveal information system is not perfect, the lack of a mandatory requirement to disclose information on the internal control and internal control information disclosure vague definition of the main responsibility for internal control integrity, rationality and the lack of a recognized effective lines evaluation criteria.The socio-economic environment changed dramatically, so the companies are increasingly high requirements, which not only requires companies to strengthen management, we must also improve the internal control system. Therefore, the establishment and improvement of internal control systems in line with the modern enterprise management philosophy has become a business imperative. In this paper, comparative analysis, qualitative analysis, literature research methods elaborated on this article.First, a basic understanding of the theoretical basis of internal control information disclosure for listed companies on the internal control disclosure of information to analyze the problems, identify risks caused by the main problem;again, through the current status of information disclosure of listed companies controlled by internal analysis in order to improve the information disclosure of internal recommendations control of listed companies; and finally, the importanc