对我国上市公司内部控制信息披露的探讨

The Exploration on Our Internal Control Information Disclosure of Listed Companies

作为上市公司,除对外披露经审计的会计信息外,还须披露公司的内部控制信息,因为内部控制的完善与否和执行情况,直接影响着上市公司的经营管理业绩、财务报告质量和法律法规遵循情况。然而,我国内部控制信息披露制度还不完善,上市公司内部控制信息披露很大程度上流于形式,信息披露的自愿性不强,因此,有必要对内部控制信息披露制度加以完善。

As a listed company, in addition to reease audited accounting information, but disclosure the company＇ s internal control information,because whether the internal controls and the implementation are perfect or not, the direct impact on the management of listed companies performance, the quality of financial reporting and compliance with laws and regulations are evident. However, our country＇ s internal control disclosure of information system is also short, the disclosure of the listed company＇s internal control information is not very well, the voluntary disclosure of information is not the motivation, and therefore, it is necessary to improve the internal controls the disclosure information system.