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上市公司进行内部控制信息披露是公司的责任、义务,虽然上市公司信息披露信息体系的逐渐完善及企业披露的方式、内容、格式、评价标准等的规范,但当前我国上市公司存在披露信息自我评价的意愿披露明显不足和披露内容不全等问题,披露信息的质量管理水平不高,证监会对披露信息的质量评价落实并不好。应进一步引入内部控制信息披露的评价指标体系,评价披露的质量,做好对上市公司内部控制信息披露的监管力度。
Disclosure of internal control information of listed companies is the responsibility and obligation of the company. Although the information disclosure system of listed companies is gradually improved and the methods, contents, formats and evaluation criteria of corporate disclosure are standardized, the self-evaluation of disclosure information exists in listed companies in our country at present Of the disclosure of the obvious lack of disclosure and incomplete issues such as disclosure of information quality management is not high, the Commission on the quality of disclosure of information to implement the evaluation is not good. The evaluation index system of information disclosure of internal control should be further introduced to evaluate the quality of disclosure and to supervise the disclosure of information on internal control of listed companies.