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上市公司内控缺陷的披露可分为强制披露层次和自愿披露层次,不仅可以完善公司治理结构,也可以提高内部控制有效建立及运行。由于我国资本市场对于内控缺陷信息披露研究时间较短,尚未形成成熟的控制体系,仍处于完善与逐步健全中,因此也为研究上市公司内部控制缺陷信息披露提供了课题。以上市公司内部控制缺陷信息披露为研究对象,了解其制度要求、进行需求分析,从内部控制缺陷披露的动因和市场反应两方面对国内外现有的研究成果进行综述,并从现有研究局限出发希望未来相关的研究可以更深层次和更能实际解决内部控制缺陷的问题。
Disclosure of internal control deficiencies in listed companies can be divided into mandatory disclosure levels and voluntary disclosure levels, not only can improve the corporate governance structure, but also can improve the effective establishment and operation of internal control. As China’s capital market for a relatively short period of time to study the disclosure of information on internal control defects, has not yet formed a mature control system, is still in the process of perfection and gradually improve, and therefore provide a problem for the study of information disclosure of internal control defects of listed companies. Discussed the internal control deficiencies of listed companies as the research object, understand the requirements of the system, carry out needs analysis, from internal control defects disclosure motivation and market response to the existing research results at home and abroad are reviewed, and from the existing research limitations Depends on the future of relevant research can be deeper and more practical solution to the problem of internal control defects.