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内部控制信息披露是上市公司管理当局依据内部控制评价的标准对本公司内部控制的完整性、合理性和有效性进行评价并出具报告给信息使用者的过程。内部控制信息是反映上市公司内部组织架构的一项信息,在资本市场上发挥着重要作用,然而基于近几年我国上市公司信息披露情况分析可知,我国上市公司在内部控制信息披露方面仍存在披露不规范、内部控制审计质量不高、具体规范不详细、没有要求注册会计师对公司的内部控制信息披露发表意见等诸多缺陷,因此需要充分发挥相关监管部门的职能作用,上市公司积极配合,健全和完善内部控制信息披露制度。
Disclosure of internal control information is the process by which the management of a listed company evaluates the integrity, rationality and effectiveness of the internal control of the Company and issues a report to the users of information based on the standards of internal control evaluation. Internal control information is a piece of information that reflects the internal organizational structure of a listed company and plays an important role in the capital market. However, based on the analysis of the information disclosure of listed companies in China in recent years, it is known that there are still some disclosures about the disclosure of internal control information Not standardized, the internal control audit quality is not high, the specific norms are not detailed, there is no requirement for CPA public opinion on the company’s internal control information and many other shortcomings, it is necessary to give full play to the functions of the relevant regulatory authorities, listed companies actively cooperate with and improve Improve internal control information disclosure system.