| 深市主板上市公司内部控制自我评价报告披露研究 |
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| 引用本文： | 刘俊萍.深市主板上市公司内部控制自我评价报告披露研究[J].特区经济,2011(4):111-113. |
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| 作者姓名： | 刘俊萍 |
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| 作者单位： | 贵州财经学院 |
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| 摘 要： | 本文对深市主板上市公司2008年度的内部控制自我评价报告进行统计分析后发现,内部控制信息披露的强行性规则未得到全面有效执行,报告还存在格式不规范、信息含量低等问题,披露质量需进一步提高,针对存在的问题笔者提出了相关的建议。
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| 关 键 词： | 内部控制 自我评价 报告 |
Shenzhen main board listed company inner control self evaluation report disclosure research |
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| Liu Jun Ping.Shenzhen main board listed company inner control self evaluation report disclosure research[J].Special Zone Economy,2011(4):111-113. |
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| Authors: | Liu Jun Ping |
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| Institution: | Liu Jun Ping |
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| Abstract: | The article did some statistical analysis on the 2008 annual self-assessment report of internal controls of all listed companies in main board market in Shenzhen Stock Exchange and find that ：（1） laws and regulations of mandatory disclosure are not implemented completely and effectively;（2） style of reports is not standardized;（3）the content of reports has little information.According to the results,the author put forward some relevant suggestions. |
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| Keywords: | Disclosure Self-assessment Report of Internal Controls Listed Companies |
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