上市公司内部控制信息披露研究——基于2012年沪市数据

为了促进企业内部控制的建设,进一步提高企业经营管理水平和风险防范能力,维护市场经济秩序和公众利益,根据《企业内部控制基本规范》及其配套指引的要求,上市公司应披露内部控制自我评价报告和审计报告.以沪市数据为依据,对2012年上市公司披露的内部控制自我评价报告和内部控制审计报告的披露情况,以及内部控制信息披露存在的问题进行了分析,并提出相关改进建议.

On the Disclosure of Internal Information of Listed Companies——A study Based on the 2012 Data of Shanghai Stock Market

All the listed companies should disclose their internal control self-evaluation reports as are required by the ＂Basic Rules of Internal Control＂ and its supporting guidelines, in order to promote the construction of internal control, improve their management level and ability to prevent risks, and maintain the order of market economy and public interests. Based on Shanghai stock market data, this paper analyzed the internal control self-evaluation reports and audit reports of the listed companies in 2012 ,and after discussing the prob- lems in information disclosure, put forward some suggestions for improvement.