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信息是现代资本市场的核心要素,证券市场本质上是一个基于信息的市场。内部控制信息披露制度是上市公司管理层自愿或按照既定的披露要求将企业内部控制完整性、合理性和有效性评价的相关信息以公开报告的形式提供给利益相关者,供市场理性判断投资价值,以满足利益相关者合法权益的一系
Information is a core element of the modern capital market, which is essentially an information-based market. The internal control information disclosure system is that the management of a listed company voluntarily or in accordance with established disclosure requirements to provide relevant information about the evaluation of the integrity, rationality and effectiveness of internal control of an enterprise to the stakeholders in the form of public reports for the market to rationally determine the investment value , To meet the legitimate rights and interests of stakeholders a series