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一系列财务舞弊案件的产生敲响了人们关注内部控制信息披露的警钟。随着市场经济的不断发展,人们对信息的需求已经不仅是反应历史的会计信息,同时也需要内部控制信息的披露来判断企业未来的发展状况。同时由于委托代理的产生,投资者需要管理层报告内部控制信息来了解企业的运转情况,同时防止财务舞弊。由于信息不对称,市场也需要管理者报告内部控制信息,以保证市场的正常运行。因此,内部控制以及内部控制信息披露开始具有着越来越重要的意义。本文在对内部控制以及内部控制披露概念的界定基础上,通过对我国上市公司内部控制信息披露的法制建设和公司披露的现状进行分析,对现状中存在的问题,问题的原因以及提出的相关建议进行论述。
The emergence of a series of financial fraud cases sounded the alarm of concern about the disclosure of internal control information. With the continuous development of market economy, people’s demand for information has not only reflected the historical accounting information, but also disclosed the internal control information to judge the future development of the enterprise. At the same time as the commission agent, investors need management reports internal control information to understand the operation of enterprises, while preventing financial fraud. Due to asymmetric information, the market also requires managers to report internal control information to ensure the normal operation of the market. Therefore, the internal control and the disclosure of internal control information have more and more significance. Based on the definition of the concept of internal control and internal control disclosure, this article analyzes the current situation of legal disclosure and company disclosure of the internal control information disclosure of listed companies in our country, analyzes the existing problems in the status quo, the causes of the problems and the related suggestions Discussed.