我国内部控制自我评价信息披露研究（research on information disclosure of self control of internal control in china）

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1、我国内部控制自我评价信息披露研究（ResearchoninformationdisclosureofselfcontrolofinternalcontrolinChina）ResearchoninformationdisclosureofselfcontrolofinternalcontrolinChina[Abstract]internalcontrolinformationdisclosurecanurgeenterprisestoestablishandimplementeffective

2、internalcontrol,andprovideinvestorswithanearlywarningsignaloffinancialreportingfraud,andimprovethequalityofcorporateinformationdisclosure.Thispapermainlystudiesthereasonsfortheselfevaluationproblemsandproblemexistingintheinformationdisclosureofintern

3、alcontrolinourcountry,suchasthedisclosurecontent,general,formatconfusion,andputsforwardsomesuggestionstosolvetheseproblems,inordertoencourageenterprisestoimprovemanagementefficiencyandeffectiveness,promotetherealizationofitsowndevelopmentstrategyandi

4、mproveenterprisethequalityofinformationdisclosure,therelevantinformationanditsstakeholderscangetreal,reliableandpractical.Internalcontrol;selfevaluation;listedcompany;FinancialReportEnronincidentandaseriesofseriousaccountingfraudcaseshavemadethediscl

5、osureofinternalcontrolinformationbecomethefocusofattention.Ourcountryhasalsoissuedaseriesofrulesandregulationsonself-assessmentofinternalcontrol,butfromthepracticeoflistedcompanies,theimplementationeffectisverypoor.Whilemostcompaniesareinaccordancewi

6、ththerequirementsofinternalcontrolinformationdisclosureofcertain,butallspeakgenerally,lackofsubstantialcontents,disclosurecontroldeficienciesandimprovementmeasuresisfew,thereisnoinformationcontent,butalsotobringacertainpreparationcost,buthaslittleeff

7、ectonensuringthereliabilityoffinancialreportthemarketreactionisverycold.Internalcontrolinformationdisclosurecanurgeenterprisestoestablishandimplementeffectiveinternalcontrol,improvethequalityofcorporateinformationdisclosure,andprovideinvestorswithane

8、arlywarningsignaloffinancialreportingfraud.Theinternalcontrolofourcountrytoestablishandperfecttheselfevaluationofinformationdisclosureresearchishelpfultotheenterpriseinternalcontrol,soastopromoteenterprisestimelydisclosureofreliableandhighqualityinfo