内部控制自我评价报告披露研究——以我国制造业上市公司为例

发布时间：2018-03-23 22:18

本文选题：内部控制　切入点：自我评价报告　出处：《财会通讯》2014年10期

【摘要】：正自2006年沪、深两市交易所分别发布《上市公司内部控制指引》以及2008年财政部等五部委联合发布《企业内部控制基本规范》以来,我国上市公司的内部控制自我评价报告披露状况不断改善。在沪深两市中,有1511家上市公司单独披露了2010年内部控制自我评估报告,其中沪市320家、深市主板424家、中小板217家、创业板550家;有1819家单独披露2011年内部控制自我评估报告,占上市公司总数的78.51%。但目前内控信息的披露状况并没有达到
[Abstract]:Since the Shanghai and Shenzhen stock exchanges issued the "guidelines on Internal Control of listed companies" in 2006 and the five ministries and commissions, such as the Ministry of Finance, jointly issued the "basic norms for Enterprise Internal Control" in 2008, In the Shanghai and Shenzhen stock markets, 1511 listed companies have separately disclosed their internal control self-evaluation reports in 2010, including 320 in Shanghai and 424 in the main board of Shenzhen. There are 217 small and medium-sized boards and 550 gem, and 1819 individual internal control self-assessment reports in 2011, accounting for 78.51% of the total number of listed companies. However, the disclosure status of internal control information has not reached the level at present.
【作者单位】：中南财经政法大学会计学院;
【分类号】：F832.51;F425;F275

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