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2011年以来,我国的企业内部控制规范及其配套指引,首先从境内外同时上市的公司开始施行,并已逐步扩大到了沪深主板上市的公司。根据内部控制规范要求,执行企业内部控制规范的企业,需披露年度自我评价报告,并聘请会计师事务所对内部控制的有效性出具内部控制审计报告,以提高内部控制的信息质量。本文基于我国内部控制信息披露的制度变革,结合上市公司内控披露的实际状况,系统分析内控缺陷披露存在的问题,从公司管理层等利益相关者角度探讨改进的对策,进而提高内控信息披露的质量,维护利益相关者的利益,促进资本市场的健康发展。
Since 2011, China’s internal control norms and supporting guidelines, first of all from the domestic and foreign companies simultaneously listed, and has gradually expanded to the Shanghai and Shenzhen listed companies. According to the requirements of internal control regulations, enterprises that implement the internal control standard of an enterprise need to disclose the annual self-evaluation report and employ accounting firms to issue internal control audit reports on the effectiveness of internal control in order to improve the quality of information of internal control. Based on the system reform of the internal control information disclosure in our country and systematically analyzing the problems existing in the disclosure of the internal control defects based on the actual situation of the disclosure of the internal control of the listed company, the paper discusses the countermeasures of improvement from the perspectives of the management and other stakeholders, and then improves the quality of the internal control information disclosure , Safeguard the interests of stakeholders, and promote the healthy development of the capital market.