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我国自2001年起要求上市公司年报中披露的内控信息仅限于监事会对公司是否建立了完善的内控制度发表独立意见(以下简称监事会意见),由于这项披露是作为公司依法运作情况的一个内容要点来对待的,作用极为有限。2006年12月上海证券交易所(以下简称上交所)发布《关于做好上市公司2006年年度报告工作的通知》(以下简称《年报通知》),要求上市公司在2006年年报的“重要事项”部分,说明公司内部控制建立健全的情况(以下简称内控情况说明),并鼓励
Since 2001, China requires that the internal control information disclosed in the annual reports of listed companies is limited to the independent opinions expressed by the board of supervisors on whether the Company has established a sound internal control system (hereinafter referred to as the opinion of the board of supervisors). Since this disclosure is an important point in the operation of the company according to law To treat, the role is extremely limited. In December 2006, the Shanghai Stock Exchange (SSE) released the Notice on Doing a Good Job of 2006 Annual Report of Listed Companies (hereinafter referred to as the “Notice of Annual Report”), requiring listed companies to issue the "Important Matters Part, explain the establishment and improvement of internal control of the Company (hereinafter referred to as the statement of internal control) and encourage