我国上市公司内部控制信息披露问题探讨  

Discussion on Information Disclosure of Internal Control of Listed Companies in China

作　　者：刘桔林[1] 赵枚辉 

机构地区：[1]湖南财政经济学院,湖南长沙410205 [2]湖南商学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2017年第4期57-65,共9页Journal of Hunan University of Finance and Economics

基　　金：国家社科基金项目"产权保护导向的财务报表列报变革与应对策略研究"(项目编号:13BGL050)

摘　　要：作为上市公司对外披露信息的重要组成部分之一的内部控制信息,很大程度上受到委托代理和信息不对称等的影响,加之有关部门多头管理,对内部控制信息披露监管标准存在差异,多重选择的结果导致披露内容流于形式。规范内部控制信息披露已势在必行,对政府部门而言,必须健全内部控制的相关法律法规,并加大内部控制信息披露的监管力度;对上市公司来说,则要不断完善自身的治理机制,明确上市公司内部审计职责等。The internal control information disclosure is an important part of the disclosure of foreign information of listed companies.However,due to the existence of principal-agent and information asymmetry,and the lack of uniform regulatory standards for the internal control information disclosure of listed companies,the internal control information disclosure lacks substantive content.In order to standardize the disclosure of internal control information of listed companies,it is necessary for the government departments to perfect the relevant laws and regulations of internal control and increase the supervision of internal control information disclosure.For the listed companies,they must constantly improve their own governance mechanism,and clear the internal audit responsibilities of listed companies.

关 键 词：上市公司 内部控制 信息披露 

分 类 号：F275[经济管理—企业管理]