基于年报重述视角的内部控制报告可靠性研究——以广东省上市公司为例

发布时间：2018-04-23 15:43

本文选题：广东省 + 内部控制报告　；参考：《会计之友》2017年09期

【摘要】：上市公司内部控制是否规范,执行是否有力,直接关系到企业的健康发展。内部控制报告是评价内部控制的依据,公司通过内部控制提高自身的经济效益,并在内部控制报告中披露公司内部控制实施的相关信息,从而使信息使用者能更加深入地了解公司,以帮助信息使用者做出决策。文章基于2012—2014年公司年报重述的视角,研究广东省上市公司内部控制报告的可靠性,研究表明广东省上市公司总体上存在着内部控制报告披露主体不明确、可靠性信息披露程度比较低等问题,并提出优化对策以加强公司内部控制报告的规范性,减少对报告进行重述,提高内部控制报告的可靠性。
[Abstract]:It is directly related to the healthy development of the listed company whether the internal control is standardized and whether the execution is effective. The internal control report is the basis for evaluating the internal control. The company improves its own economic benefits through the internal control and discloses the relevant information about the implementation of the company's internal control in the internal control report. So that information users can better understand the company, to help information users to make decisions. This paper studies the reliability of the internal control report of listed companies in Guangdong Province from the perspective of the restatement of the company's annual report in 2012-2014. The research shows that the disclosure subject of the internal control report is not clear in the whole listed companies in Guangdong Province. In order to strengthen the standardization of internal control report, reduce the restatement of internal control report and improve the reliability of internal control report, this paper puts forward some optimization measures to improve the reliability of internal control report.
【作者单位】：广东技术师范学院;
【基金】：广东省教育厅青年创新人才类项目“基于年报重述视角的公司内部控制报告可靠性研究——以广东省上市公司为例”(572020527) 广州市哲学社科共建项目“优化广州市科技型小微企业成长机制研究”(2016GZGJ04)
【分类号】：F275.3;F832.51

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