我国家电行业上市公司内部控制信息披露问题探析 .pdfVIP

我国家电行业上市公司内部控制信息披露问题探析 摘要 近年来,国内外经常发生金融欺诈，引起上市公司内部控制、资本市场的注意，信息 的内部控制披露是保证内部控制系统有效实施的有利手段，上市公司内部控制信息披露水 平，是否能够反映公司自身已经建立了健全的内部控制制度，公司管理层是否意识到内部 控制信息披露的重要性，投资决策的正确性将会影响投资者和资本市场监管机构完善内部 控制规则信息披露的建议。本文首先提出了我国上市公司内部控制信息披露的现状和存在 的问题，然后分析了上市公司内部控制信息披露的影响，并列举了一些案例作为研究对 象，最后提出完善上市公司内部控制信息披露的方法。 关键词：内部控制；信息披露；家电行业；上市公司 Analysis on internal control information disclosure of listed companies in Chinas household appliance industry Abstract At home and abroad in recent years, the frequent financial fraud, cause the attention of internal control, capital market for listed companies, internal control disclosure of information is advantageous means to assure the effective implementation of internal control systems. Level of internal control information disclosure of listed companies, whether can not only reflect the company itself has set up a sound system of internal control, whether the company management have realized the importance of internal control information disclosure, the correctness of investment decision will affect the investors and the capital market regulators Suggestions for perfecting the information disclosure of internal control rule of right. At first, this paper puts forward the internal control information disclosure of listed companies in our country the status quo and problems, then analyzes the influence of the internal control information disclosure of listed companies, and listed some cases as the research object finally put forward to perfect the internal control information disclosure of listed companies. Keywords: Internal Control; Information Disclosure; Household Appliance Industry; The Listed Company 目录 引言 1 一、企业内部控制信息披露的基本概述 1 （一）内部控制信息披露的内容1 （二）内部控制信息的披露方式2 (三) 我