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在证券市场中,投资者应该对投资风险有一个清醒的认识,所以政府一再公告股民,“股市有风险,投资须谨慎”。投资者要有效把握投资风险,其关键在于,应全面获取所投资企业“真实、准确、完整、及时、公平”的信息。可问题是当前我国上市公司信息的披露,还存在许多问题,诸如披露不及时、不充分、不对称,乃至故意弄虚作假。本文将结合上市公司内部控制信息披露影响因素的分析,提出加强上市公司内部控制信息披露监管的对策和建议。
In the securities market, investors should have a clear understanding of investment risks. Therefore, the government has repeatedly announced to shareholders that “the stock market is risky and the investment must be cautious.” Investors should effectively grasp the investment risk, the key lies in the full access to the investment company “real, accurate, complete, timely and fair ” information. But the problem is that the current disclosure of information on listed companies in China, there are still many problems, such as disclosure is not timely, inadequate, asymmetric, and even deliberately resort to fraud. Based on the analysis of the influencing factors of information disclosure of internal control of listed companies, this paper puts forward the countermeasures and suggestions on how to strengthen the supervision of information disclosure of internal control of listed companies.