摘要
本文选取了42家国有上市公司2010-2012三年的相关报表数据，对国有企业内部控制缺陷信息披露的现状进行描述性统计。从而归纳出目前我国国有上市公司在披露内控缺陷信息时所存在的问题，并进一步提出相关政策建议。
The paper selects the relevant veport date of 42 state-owned listed companies from the year 2010 to 2012, to make descriptive statistics on the status quo of internal control deficiencies disclosure. Thus we sum up the current problems of information disclosure of internal control deficiencies in state-owned listed companies and put forward relevant policy suggestions.
出处
《价值工程》
2014年第27期191-192,共2页
Value Engineering
关键词
国有上市公司
内部控制缺陷
信息披露
the state-owned listed companies
internal control deficiencies
information disclosure
