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上市公司的内部控制信息披露我国制定了相应的政策,对企业内部控制信息披露起到了一定的规范作用。但是在我国资本市场信息披露存在欠缺或不够完备,内部控制信息披露没有明确规定,缺少国家强制力,公司对控制的认知和理解尚没有统一,导致了我国现在内部控制信息制度没有很好的贯穿实施。
Disclosure of Internal Control Information of Listed Companies China has formulated corresponding policies and has played a normative role in information disclosure of internal control of enterprises. However, the disclosure of information in our country’s capital market lacks or is not complete enough. There is no clear regulation on the disclosure of internal control information, and the lack of state coercion. The cognition and understanding of the control of the company are not unified yet. This has led to the fact that our country’s internal control information system is not very good Throughout the implementation.