| 山西省上市公司内部控制评价报告的现状与改进 |
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| 引用本文： | 雷灵变.山西省上市公司内部控制评价报告的现状与改进[J].山西财政税务专科学校学报,2013(4):38-40. |
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| 作者姓名： | 雷灵变 |
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| 作者单位： | 山西经济管理干部学院,山西太原030024 |
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| 摘 要： | 本文通过对山西省34家上市公司2012年内部控制评价报告披露情况的分析,指出了其中存在的主要问题,并针对问题成因从报受对象、报告内容、评价组织等方面提出了改进内部控制评价报告的建议.
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| 关 键 词： | 上市公司 内部控制评价报告 改进建议 |
On the Present Situation and Way Forward of the Self-evaluation Report on Internal Control in Shanxi Listed Company |
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| Institution: | LEI Ling - bian (,Shanxi Economic Management Cadre College, Taiyuan 030024, China) |
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| Abstract: | The paper analyzed internal control evaluation reports in 2012 of 34 listed companies of Shanxi province. Some problems were pointed out in it. At last, the paper put forward the improvement suggestions from the aspects of accepting object, content of the report, evaluation organization and so on. |
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| Keywords: | listed company internal control evaluation reports improvement suggestions |
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