上市公司内部控制信息披露的现状分析

我国在上市公司内部控制信息披露方面制定了相应的制度,对规范上市公司的内部控制信息披露起到了一定的作用。但由于我国资本市场信息披露环境存在缺陷、内部控制信息披露缺乏强制性和明确性的规定、上市公司对内部控制的认识和理解尚不统一、上市公司自愿性披露内部控制信息的动力不足、注册会计师缺乏统一的执业标准等因素的存在,导致目前我国内部控制信息披露制度未能有效实施。本文在分析这一现状的基础上,提出了改进我国内部控制信息披露的具体措施。

Analysis of the Current Situation of Internal Control Information Disclosure of Listed Companies

Corresponding measures have been put forward concerning internal control information disclosure in listed companies in China, which have been proved effective on standardize internally controlled information disclosure of those companies. However, some factors effects the implication of Chinese internal control information system including the deficiency in information disclosure environment of Chinese capital market, the lack of compulsory and specific regulation of such disclosure, no uniform understanding on internal control among listed companies, the insufficient pushing power for those companies to disclose their internal control information voluntarily and the shortage of uniform manipulation criteria for CPAs. After a detailed analysis of the current situation, some measures on improving the internal control information disclosure are brought forward in this paper.