广东省上市公司内部控制缺陷披露情况研究.docxVIP

PAGE I PAGE II 广东省上市公司内部控制缺陷披露情况研究 摘 要 内部控制对企业内部运行的有效性奠定了基础，其内部控制缺陷披露情况关乎投资者的利益，更影响了社会市场的稳定性。因此，内控缺陷披露越发成为社会上关注的事项。在此，本人以广东省上市公司内部控制缺陷披露情况为研究对象，运用比较分析法、文献分析法、规范研究法与实证研究法，对广东省上市公司内部控制缺陷披露情况进行探索，进而分析上市公司内部控制存在的普遍问题。通过研究，发现了上市公司内部控制缺陷披露存在多方面的缺陷，而缺陷的存在不止受单一因素的影响。因此，针对以上问题，我分别从上市公司内部和外部提出建议，希望能改善上市公司的内部控制缺陷披露状况，从而提高我国内部控制缺陷披露的有效性。 关键词：内部控制 上市公司 缺陷 披露 Research on disclosure of internal control defects of listed companies in Guangdong Province Abstract The disclosure of internal control defects is related to the interests of investors and affects the stability of social market as a whole. Internal control is the foundation for the effectiveness of the internal operation of enterprises, therefore, the disclosure of internal control defects has become a matter of concern at the meeting. Here, I take the Guangdong Province listed company internal flaw disclosure situation as the research object, Using comparative analysis method, literature analysis method, normative research method and empirical research method, this paper explores the disclosure of internal control defects of listed companies in Guangdong Province, and then analyzes the common problems existing in the internal control of listed companies. Through the study, found that there are many defects in the disclosure of internal control defects of listed companies, and the existence of defect is not only just a single factor. Therefore, in view of the above problems, I separately from the listed companies internal and the external. It is suggested that the disclosure of internal control defects in listed companies can be improved, so as to improve the effectiveness of disclosure of internal control defects in China. Key words: Internal Control public company defect disclosure 目 录 TOC \o 1-3 \h \z \u 摘 要. I Abstract II 一、 绪 论 1 （一） 选题背景和意义 1 1. 选题背景 1 2. 选题意义 1 （二） 文献综述和国内外发展现状 2 1. 国外文献 2 2. 国内文献 2 （三） 研究方法和研究内容 3 二、 内部控制缺陷及其披露的相关理论 3 （一） 内部控制缺陷的基础理论 3 1. 内部控制缺陷的定义