| 基于效率评价和信息披露的上市公司内部控制研究 |
| |
| 引用本文： | 郑树旺,宋宪华.基于效率评价和信息披露的上市公司内部控制研究[J].广东金融学院学报,2011,26(4). |
| |
| 作者姓名： | 郑树旺 宋宪华 |
| |
| 作者单位： | 1. 辽宁工程技术大学 会计研究院,辽宁阜新,123000
2. 辽宁工程技术大学 研究生学院,辽宁葫芦岛,125105 |
| |
| 基金项目： | 辽宁省教育厅高校科研计划科目(2009A347) |
| |
| 摘 要： | 本文通过分析效率评价和信息披露对上市公司内部控制体系建设的重要性,同时考虑目前内部控制效率评价体系中存在的局限性和信息披露工作中的不合理性,分别就效率评价和信息披露两方面提出了改进的综合评价模型和优化方向,以期达到促进上市公司内控体系建设的根本目的。
|
| 关 键 词： | 内控效率 信息披露 模糊评价 内控体系 |
A Study of Internal Control in Listed Companies Based on Efficiency Evaluation and Information Disclosure |
| |
| Zheng Shuwang,Song Xianhua.A Study of Internal Control in Listed Companies Based on Efficiency Evaluation and Information Disclosure[J].Journal of Guangdong University of Finance,2011,26(4). |
| |
| Authors: | Zheng Shuwang Song Xianhua |
| |
| Institution: | Zheng Shuwang1 and Song Xianhua2(1.Accounting Institute,Liaoning Technical University,Fuxin 123000,China,2.Institute of Graduate Studies,Huludao 125105,China) |
| |
| Abstract: | The article proposed the advanced overall evaluation model and optimization direction on efficiency evaluation and information disclosure,which combined the importance analysis about valuation on internal control efficiency and condition of information disclosure,analysis the limitation about efficiency of internal control and the inconsequence of information disclosure in order to promote the construction of internal control system in listed companies. |
| |
| Keywords: | efficiency of internal control information disclosure vague evaluation internal control system |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
