摘要
本文通过分析效率评价和信息披露对上市公司内部控制体系建设的重要性,同时考虑目前内部控制效率评价体系中存在的局限性和信息披露工作中的不合理性,分别就效率评价和信息披露两方面提出了改进的综合评价模型和优化方向,以期达到促进上市公司内控体系建设的根本目的。
The article proposed the advanced overall evaluation model and optimization direction on efficiency evaluation and information disclosure,which combined the importance analysis about valuation on internal control efficiency and condition of information disclosure,analysis the limitation about efficiency of internal control and the inconsequence of information disclosure in order to promote the construction of internal control system in listed companies.
出处
《广东金融学院学报》
CSSCI
北大核心
2011年第4期111-119,共9页
Journal of Guangdong University of Finance
基金
辽宁省教育厅高校科研计划科目(2009A347)
关键词
内控效率
信息披露
模糊评价
内控体系
efficiency of internal control
information disclosure
vague evaluation
internal control system
