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辽宁省上市公司年报中内部控制披露的研究

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摘要 自21世纪初开始,许多上市公司相继曝出多起财务造假丑闻,这些事件的发生与内部控制的有效程度有着千丝万缕的关系,内部控制信息披露渐渐成为学者和关注企业实际运营的管理者的研究重点。本文首先以内部控制相关的基本理论为基础,对沪深两市57家辽宁省的上市公司2017年度披露内部控制信息的情况进行了研究,归纳总结了辽宁省上市公司内部控制信息披露的现实状况,阐述了信息披露存在的问题,最后针对问题提出来相应的解决对策。
作者 宋文华
出处 《商场现代化》 2018年第22期110-111,共2页
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