构建完善的内部控制体系是目前我国上市公司的迫切需要,因为只有健全、完善、有效的内部控制体系才能保证会计报表信息的披露的真实、完整。然而,当前我国大多数上市公司内部控制信息披露都存在重形式、轻内容、过于模式化的问题,信息披露质量的不高,需要进一步的改进。 Building a sound internal control system is an urgent need of listed companies in our country because only a sound, complete and effective internal control system can guarantee the truthfulness and completeness of the disclosure of accounting statements. However, most of the listed companies in our country have problems of heavy form, light content and over-moderation in the disclosure of internal control information. The quality of information disclosure is not high and needs further improvement.