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随着企业经营管理活动的开展,企业内部管理的问题也会随之出现,这就需要有内部控制加以制止,我国于2008年颁布了《企业内部控制基本规范》以后,越来越多的上市公司披露了内部控制自我评价报告,国内外学者对于内部控制理论和实务研究也越来越多,内部控制这样的专业名词已经开始进入了许多工作人员的工作理念中。但是,目前只有少部分人知道内部控制披露对企业经营绩效的影响程度这样的关系,这方面的研究也是少之又少,所以本文将进一步探讨内部控制披露结果对企业经营绩效的影响,以公司的财务报告和自我评价就报告为样本,进行一定的研究,以供参考。
With the carrying out of business management activities, the problems of internal management will follow. This requires internal control to be stopped. After China promulgated the “Basic Norms of Internal Control” in 2008, more and more public markets The company disclosed the self-evaluation report on internal control. Domestic and foreign scholars have also made more and more studies on the theory and practice of internal control. Such professional terms as internal control have begun to enter the working concept of many staff members. However, only a few people know the relationship between the disclosure of internal control and the performance of the enterprise. Only a few studies on this area are rare. Therefore, this article will further explore the impact of the disclosure of internal control on the performance of the enterprise. The financial report and self-evaluation of the report as a sample, a certain amount of research for reference.