我国上市公司内部控制评价与报告体系的构建

我国上市公司内部控制评价与报告制度存在缺乏清晰的工作步骤和程序,缺失内部控制评价工具的相关准则,信息披露的责任机制不够完善等问题。适合我国的内部控制评价与报告框架体系应包括:内部控制自我评价、外部审计师审核鉴证、内部控制报告披露等三部分内容,内部控制自我评价和外部审计师审核鉴证应具有相互独立的工作步骤和业务流程。自我评价报告与鉴证报告共同构成上市公司内部控制披露报告。

Study on Constructing the Framework of Evaluation and Reporting in Internal Control System of Listed Companies

The evaluation and reporting system of China's listed companies has some problems such as the absence of a clear working processes and procedures,and the incomplete accountability mechanisms for information disclosure,and so on.A sound regulated framework of evaluation and reporting system should include an self-evaluation system,an evaluation reporting by CPA,and a disclosure process of internal control report.The two evaluation reports should be finished under independent working procedure.