浅议上市公司内部控制信息披露3改1.docVIP

第 PAGE 1 页（ 共 NUMPAGES 12 页） 上市公司内部控制信息披露探讨 中文摘要：我国自2001年开始，上市公司经营失败的数目有所增加，其间更出现了诸如银广夏、啤酒花等财务舞弊事件，这一系列现象与上市公司内部控制不健全有密切联系。因此，建立健全上市公司内部控制体系有着重大现实意义。我国上海证券交易所和深圳证券交易所于2006年分别出台了《内部控制指引》，以规范上市公司内部控制建立和披露。到目前为止距离我国两大证券交易所发布内部控制指引不足一年时间，我国对于该指引的实施尚在初级阶段，本文主要对我国上市公司内部控制信息披露情况进行分析并提出相关建议。论文首先阐述了内部控制信息披露的概念及国内外上市公司内部控制信息披露的背景；其次，就我国2006年以前和2006年以后上市公司内部控制信息披露的要求作了分析；再次，从上市公司年报中关于内部控制信息披露的情况着手，分析了上市公司内部控制信息披露中存在的问题；最后笔者提出了规范我国上市公司内部控制信息披露的建议。 关键词：上市公司 年度报告 内部控制信息披露 萨班斯法案 内部控制指引 Abstract: Ever since 2001, listed companies operating in the number of failures, which have emerged as more of this company. Hops and other financial fraud, this phenomenon with a series of listed companies is not a sound internal control is closely linked. Therefore, the establishment of listed companies sound internal control system has great practical significance. Chinas Shanghai and Shenzhen Stock Exchanges in 2006, issued the internal control guidelines, to regulate listed companies to establish internal controls and disclosure. So far Chinas two stock exchanges from the internal control guidelines issued less than a years time My guidelines for the implementation is still in the initial stage, This paper listed companies on Chinas internal control disclosure of information analysis and related recommendations. The paper described the internal control of the concept of information disclosure of listed companies at home and abroad and internal control disclosure of background information; Secondly, For 2006, and after 2006 the internal control of listed companies to disclose information to the request analysis; Again, from the listed companys annual report on internal control disclosure of information start Analysis of the listed companies to disclose internal control information the problems that exist; Finally the author proposes standardizing our internal controls of listed companies to disclose the information. Key Words: Listed Companies， Annual report， Internal Control Information Dis