上市公司内部控制信息披露研究-会计学专业论文.docxVIP

兰州大学硕士学位论文 兰州大学硕士学位论文 上市公司内部控制信息披露研究 Abstract Wnl the acceleration of the pace of economic globalization．there have been series of financial fraud in domestic and international capital markets．So，a sound internal control becomes increasingly important and the internal control information disclosure becomes the issures of common in accounting circles． Chinese intemal control information disclosure emerged with late start．The internal control information which listed companies disclosured lacked of substances and the effects of decision—making for investors were not enough．This paper is based the domestic statuS of the internal control information disclosure within the annual repoa of listed companies．It has certain theoretical and practical significance in standardizing and improving the disclosure of internal control information of chinese listed companies． This paper consists of six parts．The first part briefly describes the research background and significance，and domestic and international research profile，and the structure of this paper．The second part is the overview of internal control and internal control information disclosure．This section defines the meaning of internal control and internal control information disclosure，then analyses the theoretical basis and probes the elements for the intemal control information disclosure，and studies the foreign history in practicing the norms of the disclosure of internal control information．The third part analyses problems and of internal control information disclosure for chinese listed companies．By employing descriptive statistics method based 70 listed companies from Shanghai and Shenzhen Stock Exchange separately in 2007 and 2008 as study cases,this section analyses the satus of internal control information disclosure in china．The fourth part refers to construct the system of the internal control information disclosure．This sy