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在市场经济的发展中,上市公司的内部控制信息披露扮演着重要的信号显示机制角色,但是,由于内部控制信息披露制度在我国推行的比较晚,所以其尚存在一些不足,例如财务舞弊的事件时有发生。因此,本文主要从三个方面分析了其尚存在问题的原因,并提出了相应的解决对策,希望可以有助于我国上市公司内部控制信息披露制度的执行,提高公司信息披露的质量。
In the development of market economy, the disclosure of internal control information of listed companies plays an important role in signal display mechanism. However, due to the late implementation of the system of information disclosure in internal control, there are still some shortcomings in the disclosure of internal control information such as financial fraud cases happens sometimes. Therefore, this article analyzes the reasons of its existing problems from three aspects and puts forward corresponding solutions. It is hoped that this will help the implementation of the internal control information disclosure system of listed companies in our country and improve the quality of corporate information disclosure.