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经济迅速发展的时代,要推动上市公司发展,既要有稳定的市场和充足的资金等外部环境,也需要加强公司的内部控制。我国内部控制信息披露起步较晚,且缺乏有用的信息,多是形式化语言和公开消息,对投资者决策所起的作用较小。本文选取山东省65家上市公司2007年至2013年所披露的内控信息作为研究对象,具体分析内部控制自评报告的发布数量、趋势以及内控自评审计报告的发布情况,结果表明:内部控制自评报告披露数量在不断增加的同时,质量也在不断提高,但是还存在一定程度的问题。
In an era of rapid economic development, it is necessary to promote the development of listed companies by both having stable external markets such as a stable market and adequate capital, and strengthening the internal control of the Company. China’s internal control information disclosure started late, and the lack of useful information, mostly formal language and public information, the role of investors in decision-making less. This article chooses the internal control information disclosed by 65 listed companies in Shandong Province from 2007 to 2013 as the research object, specifically analyzes the release quantity and trend of self-assessment report of internal control and the release of internal control self-assessment report. The results show that: While the number of report disclosures is constantly increasing, the quality is constantly improving, but there are still some problems.