纺织类外贸上市公司内部控制信息披露研究

发布时间：2018-04-13 13:07

本文选题：纺织 + 外贸　；参考：《财会通讯》2013年01期

【摘要】：正内部控制信息披露在外贸行业上市公司的管理与监督方面发挥着不可替代的作用,外贸行业当局自愿或按照既定的披露要求将本公司内部控制的完整性、合理性和有效性评价的信息以公开报告的形式提供给利益相关者,有利于市场理性判断外贸行业的价值,满足利益相关者的合法权益。同时内部控制信息披露也有利于提高管理当局的内部控制意识,促使其关注自身内部控制的有效性。笔者从内部控制信息披露的角度出发,选取了在沪深两市上市的73家纺织类外贸行业上市公司作为研究对象,对各自2010年的《内部控制自我评价报告》(以下简称《自我评价报告》)的质量进
[Abstract]:The disclosure of internal control information is playing an irreplaceable role in the management and supervision of listed companies in the foreign trade industry. The foreign trade authorities voluntarily or in accordance with the established disclosure requirements to the integrity of the company's internal control,The information of rationality and effectiveness evaluation is provided to stakeholders in the form of public report, which is helpful to judge the value of foreign trade industry rationally and to satisfy the legitimate rights and interests of stakeholders.At the same time, the disclosure of internal control information is also helpful to enhance the management's consciousness of internal control and urge it to pay attention to the effectiveness of its own internal control.From the angle of information disclosure of internal control, the author chooses 73 listed textile foreign trade companies listed in Shanghai and Shenzhen stock markets as research objects.Improvement in the quality of the respective 2010 Internal Control Self-Evaluation report (hereinafter referred to as the Self-Evaluation report)
【作者单位】：西北工业大学人文与经法学院;
【基金】：江苏省高校哲学社会科学研究基金重点项目(编号:2011ZDIXM048)阶段性研究成果
【分类号】：F406.72;F426.81;F832.51

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