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企业会计信息质量的一个决定因素即为内部控制制度,内部控制制度是否健全通过企业披露的内部控制信息进行反映,合理披露这种信息是非常重要的,这正是本文的研究意义。本文主要阐述了上市公司应披露哪些内控信息,披露的现状、存在的问题和相关政策建议。
One of the determinants of the quality of accounting information in enterprises is the internal control system, the internal control system is perfect, and the internal control information disclosed by the enterprise is reflected. It is very important to disclose such information reasonably, which is the significance of this article. This article mainly expounds the listed companies should disclose what the internal control information, the status quo, the existing problems and related policy recommendations.