我国上市公司内部控制信息披露的探讨

发布时间：2018-09-10 09:16

【摘要】：随着经济全球化的发展,市场经济的竞争日趋激烈,企业利益相关者对会计信息提出了更高要求,使上市公司内部控制信息披露问题更加受到关注。因此,要建立科学全面的内部控制信息披露质量的评价体系,从而提升企业自身监管能力,提高内部控制信息披露质量,促进市场经济的健康发展,切实保护投资者的利益,加强我国资本市场的规范化建设,从而为经济快速健康发展奠定坚实的基础。本文主要通过对我国上市公司的内部控制信息披露现状、存在的主要问题和成因进行了分析,并且针对性地提出相关的意见。在现代公司制度中,内部控制是最基本的管理工具与方法,其充分保证了企业的健康发展。本文围绕国内上市公司信息披露制度的现实状况和存在的问题进行探讨,通过文献阅读和数据分析对国内企业信息披露制度的执行状况有初步了解,虽然不少上市公司已经具备了基本的披露意识,并且也会出具相应的报告,但是整体上还有很多的不足之处,因此通过相关的文献总结和分析,为我国上市公司的内部控制信息披露提出相关的建议。
[Abstract]:With the development of economic globalization, the competition of market economy is becoming more and more fierce, and the enterprise stakeholders put forward higher requirements for accounting information, which makes the disclosure of internal control information of listed companies receive more attention. Therefore, it is necessary to establish a scientific and comprehensive evaluation system for the quality of internal control information disclosure, so as to enhance the ability of enterprises to supervise themselves, improve the quality of internal control information disclosure, promote the healthy development of the market economy, and effectively protect the interests of investors. Strengthen the standardization construction of our country's capital market, thus lay a solid foundation for the rapid and healthy development of economy. This paper analyzes the current situation of internal control information disclosure of listed companies in China, the main problems and causes, and puts forward relevant suggestions. In modern company system, internal control is the most basic management tool and method, which fully ensures the healthy development of enterprises. This paper discusses the current situation and existing problems of the information disclosure system of listed companies in China, and through literature reading and data analysis, it has a preliminary understanding of the implementation of the information disclosure system of domestic enterprises. Although many listed companies already have a basic sense of disclosure and will also issue corresponding reports, there are still many deficiencies in the whole, so through the relevant literature summary and analysis, Put forward relevant suggestions for the disclosure of internal control information of listed companies in our country.
【作者单位】：山东工商学院会计学院;
【分类号】：F275

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