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内部控制评价信息披露作为企业内部控制基本规范的一个重要的组成部分,是企业遵循国家相关部门规定的最好体现。本文通过对2011年34家上市金融企业的内控信息披露的实证研究,揭示了目前我国企业内部控制评价信息披露存在的现实问题,并对完善我国内部控制评价信息披露提出了相应的建议。
As an important part of the basic norms of internal control of enterprises, information disclosure of internal control evaluation is the best embodiment of a company’s compliance with the provisions of the relevant state departments. Based on the empirical study of the disclosure of internal control information of 34 listed financial enterprises in 2011, this paper reveals the current problems in the disclosure of internal control evaluation information in our country, and puts forward the corresponding suggestions to improve the information disclosure of internal control evaluation in our country.