内部控制信息的需求动机供给现状与监管协调

企业内部控制信息的需求者来源于多个方面,不同的信息需求主体,具有不同的需求动机。所有者的需求动机,在于检验管理当局受托经济责任的履行情况;潜在投资者的需求动机,在于提高其投资决策的科学性和合理性管理当局的需求动机,在于向外界传递积极的信号;政府监管部门的需求动机,在于规范资本市场行为。然而,从2009年度的统计数据来看,上市公司内部控制信息的供给明显不足。加大政府监管与协调力度,是提高内部控制信息披露水平的重要途径。

Analysis on the motivation,supply and regulation and coordination of internal control information

The demand for the internal control information of companies comes from many and varied sources.Each user of the information is driven by different motivations.The owners of companies need the information to review the fulfillment of economic responsibilities by the entrusted management;the potential investors need it to confirm their decisions;the management uses it to identity strengths and weaknesses:and the goverment uses the information to regulate the capital market.However,according to the statistics...