我国上市公司内部控制信息披露问题原因分析

Analysis of Disclosure in Internal Control Information of Listed Companies

目前,我国上市公司内部控制信息披露的现状是:内控信息缺乏实质性内容;企业内控信息自愿性披露动机不足;内部控制的自我评价和对内控评价报告的鉴证缺少统一的标准;内控信息可靠性较差;内控信息质量参差不齐等等。应从内控信息披露责任主体、披露内容、披露方式、与其他信息披露问题的协调这四个方面着手分析,以提出完善我国内部控制信息披露体系的建议。

The status of disclosure in internal control information of listed companies is that internal control information lacks substantive content and voluntary disclosure motivation,self-assessment and internal control evaluation report of internal control has no uniform standards,internal control information has poor reliability,and quality of internal control information is uneven.In order to perfect disclosure system of internal control information,the responsible subject of disclosure,the content of disclosure,the way of disclosure and other problems related to information disclosure should be analyzed together.