内部控制信息披露研究——来自我国民营上市公司的数据分析

Study on the Disclosure of Internal Control Information: Data Analysis on Private Listed Companies in China

分析了我国2003—2005年民营上市公司年报中的内部控制信息披露状况,提出了改进民营上市公司内部控制信息披露的建议。

This paper analyzes on the situation of the disclosure of internal control information in the annual report of private listed companies from 2003 to 2005, and advances some suggestions on improving the disclosure of internal control information of private listed companies.