基于新规范的内部控制信息披露的思考

Thoughts About Internal Control Disclosure of Information Based on New Norms

新的企业内部控制基本规范的发布,其中内部控制信息披露单独成一条准则,可见内控信息披露引起多方的重视。文章在仔细研读新的内控信息披露规范的基础上,结合我国目前信息披露的现状和新规范的一些改进变化,指出目前仍存在的内部控制信息披露问题,探讨新规范下内控信息披露执行的措施与建议。

With the release of the new basic norms about internal control, the disclosure of internal control information formed a separate criterion from where we can see that disclosure of internal control information has raised attention of multi - control. Carefully read the new norms about internal control information disclosure, combined with the current status of information disclosure and the changes and improvements of the new norms, pointed out the problems about disclosure of internal control information, and to explore new measures and recommendations under the implementation of new internal control norms.