基于管理者视角的内部控制信息披露的研究

The Status and Causes of Internal Control Information Disclosure from the View of Managers

从企业管理者的角度,分析了公司内部控制信息披露的现状,阐述了其产生的原因即管理者披露内部控制信息的理论原因和现实原因,并针对性地提出了完善内部控制信息披露的建议。

From the point of view of managers,the status of the disclosure of internal control information is analyzed and its causes are elaborated.The theoretical and realistic causes disclosed by the managers are also included.Suggestions are proposed accordingly.