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基于对2010年沪深两市A股主板上市的云贵两省43家上市公司的年度报告和内部控制自我评价报告的研究分析,发现我国上市公司内部控制信息披露存在的问题是:信息披露流于形式且披露的主动性不强;披露主体不明确;信息披露的内容范围不统一;审核标准不统一,等等。对我国上市公司内部控制信息披露提出以下政策建议:统一上市公司内部控制信息披露内容及格式;大力发展机构投资者;明确上市公司内部控制报告主体;改变管理当局对待内部控制信息披露态度。
Based on the analysis of the annual reports and internal control self-evaluation reports of 43 listed companies in Yunnan and Guizhou provinces listed on the A-share listed companies in Shanghai and Shenzhen stock exchanges in 2010, the problems in the disclosure of internal control information of listed companies in our country are as follows: Form and disclosure of the initiative is not strong; the main body of the disclosure is not clear; the scope of information disclosure is not uniform; audit standards are not uniform, and so on. The paper puts forward the following policy suggestions on the disclosure of internal control information of listed companies in our country: unifying the content and format of internal control information disclosure of listed companies; developing institutional investors; clarifying the main body of internal control reports of listed companies; and changing the attitude of management to the information disclosure of internal control.