上市公司内部控制披露研究汇编.doc

上市公司内部控制披露研究 摘 要 当前，我国上市公司内部控制信息披露体系尚不完善，缺乏对内部控制信息披露的硬性要求，内部控制信息披露主体责任界定模糊，内部控制的完整性、 合理性及有效性缺乏一个公认的评价标准。完善我国内部控制信息披露，应借鉴 国外上市公司的先进做法，强制披露内部控制相关信息，制定统一的内部控制评价标准，建立强制性信息披露制度，构架多层次的我国上市公司内部控制信息披露的法规体系。 本文首先对我国上市公司的内部控制披露状况进行了研究，指出公司管理当局应按照既定的披露要求将内部控制信息以公开报告的形式提供给利益相关者，提供市场理性判断其投资价值，以满足利益相关者合法权的一种行为。 其次本文对我国上市公司的披露现状进行了研究，我国内部控制披露不规范，对内部控制的理解存在误区，内部控制的披露也相应缺乏，针对这些问题进行了原因分析，认为信息使用者对内部控制信息披露的有效需求不足、信息供给者缺乏提供信息披露的动力和信息监管者信息披露监管不力等原因。 最后本文提出了改进和完善我国上市公司内部控制披露的建议，如发展机构投资者，建立标准的内部控制体系，完善上市公司信息制度披露规范，加强上市公司信息披露的监管工作等。 关键词： 上市公司，内部控制，信息披露，自我评价 Abstract At present, Chinas listed companies internal control information disclosure system is still not perfect, the lack of internal control information disclosure of internal control information disclosure requirement, the main responsibility for internal control fuzzy, completeness, reasonableness and effectiveness of the lack of an accepted evaluation standard. Perfecting the internal control information disclosure of listed companies, establishing mandatory information disclosure system, framework of multiple levels of internal control of listed company information disclosure regulation system. This paper first of Chinas listed companies internal control disclosure of research, pointed out the company management should be established in accordance with the disclosure requirements of the internal control information to the public in the form of reports to stakeholders, with the market rational judgement of its investment value, in order to meet needs of stakeholders legitimate rights of an act. Secondly this paper on Chinas listed companies disclose the current situation undertook study, our internal control disclosure rules, the understanding existence error of internal control, internal control disclosure of the corresponding lack of, in the light of these problems, analyzes the reasons that the information users, for the internal control information disclosure insufficient effective demand, the lack of available infor