我国企业内部控制信息披露存在的问题及对策分析

The Existing Problems in Internal Control Information Disclosure in the Enterprises of China and Strategy Analysis

内部控制信息披露,可以提高企业财务报告的可靠性,为投资者提供财务报告所不能提供的信息,有助于提高管理当局内部控制的管理水平。目前我国企业内部控制信息披露存在的问题,法律、规范的不完善,企业领导者的认识不到位,与商业秘密的保护存在冲突。文章对此进行了分析,并在此基础上提出了相应的对策。

The internal control disclosure of information can improve the reliability of corporate financial reports and provides investors with the information that financial reporting can not provide which can help improve internal controls management.The paper analyzes problems in the current disclosure of internal control with imperfect laws and norms and business leaders＇ lack understanding which conflicts with trade secrets,on this basis,the corresponding countermeasures are put forward.