论文部分内容阅读
在经济全球化不断加快进程的背景下,我国市场经济也面临着日渐猛烈的竞争,上市公司的经营管理风险也不断加大。为了长远发展,这就要求我国上市公司不断增加内部控制信息披露的质量。但就目前具体情况看,上市公司内部控制信息披露依然有很多问题,面临较大挑战。文章通过分析国内内部控制信息披露的现存情况,找出内部控制信息披露制度存在的问题,,最后提出改善内部控制信息披露的策略。
Against the background of accelerating economic globalization, the market economy in our country is also facing fierce competition. The risks of the management of listed companies are also increasing. For long-term development, this requires that the listed companies in our country continuously increase the quality of the internal control information disclosure. However, for the current specific situation, the disclosure of internal control information of listed companies still has many problems and faces great challenges. By analyzing the existing situation of domestic internal control information disclosure, the article finds out the problems existing in the internal control information disclosure system and finally puts forward some strategies to improve the internal control information disclosure.