我国上市公司内部控制信息披露的研究
毕 业 论 文 外 文 摘 要
Title The research of internal control information disclosure of listing corporation in china
Abstract
The disclosure internal control information can help the enterprise to promote image, which plays an important role in managing and restricting the operational activities .Actually, the managers pay more attention to the information disclosure of internal control in recent years. In these years, a series of major financial fraud, from the United States to enron worldcom financial scandal, from the MinYuan Joan securities fraud to YinGuangXia public corruption have broken out. These cases greatly dampened the faith of the stock market investors. This situation makes the disclosure of the enterprise internal control information particularly important.
This paper would explain the concept of internal control and internal control disclosure and emphasize the importance of information disclosure. What is more, the paper would introduce three theoretical concepts the internal control of information disclosure research attached. Then a literature review follows, which introduces the research results of the information disclosure domestic and foreign scholars have made. And then combining with a series of data of internal control information disclosure, problems and reasons are analyzed. Finally, some suggestions are put forward from two aspects to strengthening the listed company's internal control information disclosure in two aspects.
Keywords listed company internal control information disclosure
目 次
1引言 1
2 相关理论和文献综述 2
2.1 相关理论 2
2.2 文献综述 3
3 我国内部控制信息披露的现状及存在的问题 7
3.1 我国上市公司内部控制信息披露的现状 7
3.2 我国上市公司内部控制信息披露的问题 7
4 我国上市公司内部控制信息披露中存在的问题原因分析 9
4.1 影响我国上市公司内部制度信息披露现状的内部因素 9
4.2 影响我国上市公司内部制度信息披露现状的外部因素 10
5 对我国上市公司内部控制信息披露的改善措施 12
5.1 对我国上市公司内部控制信息披露的内部环境的改善措施 12
5.2 对我国上市公司内部控制信息披露的外部环境的改善措施 13
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