白酒上市公司内部控制自我评价报告研究——基于泸州老窖股份有限公司的数据分析

Study on Internal Control Self-Evaluation Report of Listed Baijiu Enterprises:Based on Data of Luzhou Laojiao Distillery

目前对白酒上市企业的内部控制自我评价报告分析较缺乏。以泸州老窖股份有限公司为样本,对其2008年至2015年披露的内部控制自我评价报告进行分析,发现了其在披露形式、内容、缺陷认定与应对等方面存在的问题,并针对这些问题提出相关的管理建议。

At present, we are short of the analysis of internal control self-evaluation report on listed Baijiu enterprises Luzhou Laojiao Distillery was used as the example, its internal control self-evaluation reports from 2008 to 2015 were existed problems in disclosure form, disclosure content, and defects countermeasures etc. were put forward. And the management recommendations were introduced. In this study, analyzed. The corresponding