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《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）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、我国内部控制自我评价信息披露研究（ResearchoninformationdisclosureofselfcontrolofinternalcontrolinChina）ResearchoninformationdisclosureofselfcontrolofinternalcontrolinChina[Abstract]internalcontrolinformationdisclosurecanurgeenterprisestoestablishandimplementeffectiveinternalcontrol,andprovidein
2、vestorswithanearlywarningsignaloffinancialreportingfraud,andimprovethequalityofcorporateinformationdisclosure.Thispapermainlystudiesthereasonsfortheselfevaluationproblemsandproblemexistingintheinformationdisclosureofinternalcontrolinourcountry,suchasthedisclosurecontent,general
3、,formatconfusion,andputsforwardsomesuggestionstosolvetheseproblems,inordertoencourageenterprisestoimprovemanagementefficiencyandeffectiveness,promotetherealizationofitsowndevelopmentstrategyandimproveenterprisethequalityofinformationdisclosure,therelevantinformationanditsstakeh
4、olderscangetreal,reliableandpractical.Internalcontrol;selfevaluation;listedcompany;FinancialReportEnronincidentandaseriesofseriousaccountingfraudcaseshavemadethedisclosureofinternalcontrolinformationbecomethefocusofattention.Ourcountryhasalsoissuedaseriesofrulesandregulationson
5、self-assessmentofinternalcontrol,butfromthepracticeoflistedcompanies,theimplementationeffectisverypoor.Whilemostcompaniesareinaccordancewiththerequirementsofinternalcontrolinformationdisclosureofcertain,butallspeakgenerally,lackofsubstantialcontents,disclosurecontroldeficiencie
6、sandimprovementmeasuresisfew,thereisnoinformationcontent,butalsotobringacertainpreparationcost,buthaslittleeffectonensuringthereliabilityoffinancialreportthemarketreactionisverycold.Internalcontrolinformationdisclosurecanurgeenterprisestoestablishandimplementeffectiveinternalco
7、ntrol,improvethequalityofcorporateinformationdisclosure,andprovideinvestorswithanearlywarningsignaloffinancialreportingfraud.Theinternalcontrolofourcountrytoestablishandperfecttheselfevaluationofinformationdisclosureresearchishelpfultotheenterpriseinternalcontrol,soastopromotee
8、nterprisestimelydisclosureofreliableandhighqualityinfo
