通过对2014年度300多家主板上市公司内部控制相关披露信息分析发现,部分上市公司仍然对内部控制的基础性和关键概念理解不清、认识不足,这直接导致企业的内部控制评价报告流于表面,可读性不强,并不能向报告使用者提供内部控制的有效信息。本文基于2014年度上市公司年报,分析如下。一、对内部控制评价基准日理解不准确内部控制自我评价报告需要对公司于内部控制评价报告基准日的内部控制有效性作出评价。部分上市公司 According to the analysis on the disclosure information about the internal control of more than 300 main board listed companies in 2014, some listed companies still do not understand the basic and key concepts of internal control and lack of understanding, which directly leads to the surface evaluation of the internal control evaluation report , Is not readable and does not provide valid information on internal controls to the reporting user. This article is based on the 2014 annual report of listed companies, analyzed as follows. I. Inaccurate understanding of the benchmark date for internal control evaluation The self-assessment report for internal control needs to evaluate the effectiveness of the Company’s internal control over the benchmark date of the internal control evaluation report. Some listed companies