我国上市公司内部控制信息披露现状——基于云南贵州两省上市公司的数据分析

发布时间：2018-03-23 01:05

本文选题：上市公司　切入点：内部控制　出处：《经济体制改革》2012年05期 　论文类型：期刊论文

【摘要】：基于对2010年沪深两市A股主板上市的云贵两省43家上市公司的年度报告和内部控制自我评价报告的研究分析,发现我国上市公司内部控制信息披露存在的问题是:信息披露流于形式且披露的主动性不强;披露主体不明确;信息披露的内容范围不统一;审核标准不统一,等等。对我国上市公司内部控制信息披露提出以下政策建议:统一上市公司内部控制信息披露内容及格式;大力发展机构投资者;明确上市公司内部控制报告主体;改变管理当局对待内部控制信息披露态度。
[Abstract]:Based on the analysis of the annual reports and internal control self-evaluation reports of 43 listed companies in Yungui and Guizhou provinces, which were listed on the main boards of Shanghai and Shenzhen A-shares in 2010, It is found that the problems of internal control information disclosure of listed companies in our country are: the information disclosure is mere formality and the initiative of disclosure is not strong; the subject of disclosure is not clear; the scope of information disclosure is not uniform; the auditing standard is not uniform. And so on. It puts forward the following policy suggestions on the disclosure of internal control information of listed companies in China: unifying the contents and formats of internal control information disclosure of listed companies; vigorously developing institutional investors; defining the main body of internal control reports of listed companies; Change management's attitude towards disclosure of internal control information.
【作者单位】：贵州广播电视大学黔西南分校;
【分类号】：F233;F832.51

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