我国上市公司内部控制信息披露研究.docVIP

题目 我国上市公司内部控制信息披露研究 摘 要 随着经济增长形式的多元化以及公司管理方式的不断发展，上市公司以其融资方式的独特，从众多经济经营方式中脱颖而出，成为新型、高效、安全的经济组织形式。由于该种经济组织形式运行的历史较短，目前对上市公司的理论研究仍不够全面，难以从复杂的社会环境中解决运行中所碰到的问题。综合以上局限性，内部控制的短板出现在大家的视野，由短板所造成的各种弊端逐渐演变成社会问题。公司的内部控制是通过对公司内部资源的整合优化，达到对各部门之间的相互监督与控制。内部控制状态的好坏，直接影响到公司内部协调，是公司未来潜力的测量标准之一。而公司内部控制披露既是公司正视内部运行状况的体现，更是社会及国家对上市公司进行有力监督与管理的有力武器。本文基于国外内部控制的理论基础以及分析我国上市公司内部控制的发展现状，从各个方面分析现存的理论研究、法律条规等；论述了我国上市公司的运行现状、现有体系及取得成果与不足，并 针 对 现 状提 出 的相应的措 施与建 议，力求为我国上市公司内部控制披露提供一定的参考。 关键词：管理制度；信息披露；财务制度 Abstract with the continuous development of economic growth in the form of diversification and company management methods, listed companies with its unique way of financing, from the economic operation mode in many talent shows itself, become a new, efficient, safe and economic organization. Because the operation is the economic organization form a relatively short history, the theoretical research on listed companies it is not comprehensive, it is difficult to solve the encountered problems in the operation of the complex social environment. Based on the above limitations, the short board of internal control in our field of vision, all the disadvantages caused by the short board gradually evolved into social problems. The internal control of the company through the integration of the internal resources of the company. Optimization of mutual supervision and control between various departments. The state of internal control will directly affect the companys internal coordination, is one of the companys future potential measurement standards. And the company internal control disclosure to reflect the internal operating situation of both companies, is a powerful weapon for state society and effective supervision and management of listed companies. Based on the foreign theoretical basis of internal control and analyzing the current situation of the development of the listed companys internal control in our c