摘要
本文对深市主板上市公司2008年度的内部控制自我评价报告进行统计分析后发现,内部控制信息披露的强行性规则未得到全面有效执行,报告还存在格式不规范、信息含量低等问题,披露质量需进一步提高,针对存在的问题笔者提出了相关的建议。
The article did some statistical analysis on the 2008 annual self-assessment report of internal controls of all listed companies in main board market in Shenzhen Stock Exchange and find that ：（1） laws and regulations of mandatory disclosure are not implemented completely and effectively;（2） style of reports is not standardized;（3）the content of reports has little information.According to the results,the author put forward some relevant suggestions.
出处
《特区经济》
北大核心
2011年第4期111-113,共3页
Special Zone Economy
关键词
内部控制
自我评价
报告
Disclosure
Self-assessment Report of Internal Controls
Listed Companies
