我国上市公司内部控制披露存在的问题与对策

Problems and Countermeasures of Internal Control Disclosure of Listed Companies in China

随着经济的发展,为了促进证券行业的繁荣和稳定,同时也是在会计法规方面和国际趋同的形势下,我国出台了一系列关于上市公司内部控制披露的法规政策。随着这些法规政策的逐步落实,上市公司的内部控制的披露出现很多亟待解决的问题。结合目前内部控制相关法规,以及对上市公司2017年内部控制披露情况的分析,提出了我国目前内部控制披露存在的问题和改进措施。

With the development of economy,in order to promote the prosperity and stability of the securities industry,as well as in the situation of accounting regulations and international convergence,China has issued a lot of relevant laws and regulations on the disclosure of internal control of listed companies.With the gradual implementation of these regulations,there are many problems to be solved urgently in the disclosure of internal control of listed companies.Combining with the current internal control regulations and the analysis of the internal control disclosure of listed companies in2017,the existing problems of internal control disclosure in China and the improvement measures are put forward.