上市公司内部控制信息披露问题分析

An Analysis on the Problem of the Internal Control Information Disclosure of the Listed Company in Shandong Province

内部控制制度建设的完善与否是企业成功发展的关键,因此,上市公司内部控制信息披露问题得到理论界和实务界的普遍关注。本文以山东省上市公司为研究样本,对内部控制信息披露的现状、存在的问题及其原因进行了剖析,并提出了相应的完善措施,以期对上市公司的内部控制建设提供一些理论支持。

The internal control is the key to development of the listed company. Therefore, the problem of the internal control information disclosure of the listed company is focused by the experts in the field of theory and practice. In this paper, the list company in Shandong Province is studied by sample, the present state, the problems and theirs reseasons are analyzed, then the countermearsures are put forwarded, in order to provide some theory for constructing the system of the internal control for the listed company.