上市公司内部控制自我评价披露现状分析
发布时间：2018-10-15 16:56
【摘要】：文章选取2011年在沪深上市的部分公司作为样本,采用规范和数据统计分析相结合的方法,研究分析我国上市公司的内部控制自我评价及其信息披露情况,针对目前我国上市公司在内部控制自我评价方面存在自愿公开的动力不足、管理层对控制的理解肤浅、外界对公司内部信息的要求不高、缺乏一致的评价标准等问题,提出应统一内部控制自我评价标准、规范其评价报告的内容和格式、加强对企业信息披露情况的监督等相关措施。
[Abstract]:In this paper, some companies listed in Shanghai and Shenzhen in 2011 are selected as samples, and the internal control self-evaluation and information disclosure of listed companies in China are studied and analyzed by the method of standard and statistical analysis. At present, the listed companies in our country have some problems, such as lack of motivation of voluntary self-evaluation of internal control, superficial understanding of control by management, low requirement of internal information, lack of consistent evaluation standard, etc. It is suggested that the internal control self-evaluation standard should be unified, the content and format of the evaluation report should be standardized, and the supervision of the information disclosure of the enterprise should be strengthened.
【作者单位】： 烟台大学经管学院;东北财经大学会计学院;
【基金】：烟台大学青年基金项目——风险管理视角下企业内部控制评价研究(项目编号:JG11Z07)的阶段性研究成果
【分类号】：F233;F832.51
[Abstract]:In this paper, some companies listed in Shanghai and Shenzhen in 2011 are selected as samples, and the internal control self-evaluation and information disclosure of listed companies in China are studied and analyzed by the method of standard and statistical analysis. At present, the listed companies in our country have some problems, such as lack of motivation of voluntary self-evaluation of internal control, superficial understanding of control by management, low requirement of internal information, lack of consistent evaluation standard, etc. It is suggested that the internal control self-evaluation standard should be unified, the content and format of the evaluation report should be standardized, and the supervision of the information disclosure of the enterprise should be strengthened.
【作者单位】： 烟台大学经管学院;东北财经大学会计学院;
【基金】：烟台大学青年基金项目——风险管理视角下企业内部控制评价研究(项目编号:JG11Z07)的阶段性研究成果
【分类号】：F233;F832.51
【参考文献】
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6 徐s，
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