上市公司年度报告内部控制信息披露探讨

本文从内部控制信息披露的必要性入手,分析了内部控制信息披露在传递履行受托责任信号、降低代理成本、提高财务报告可靠性及向用户提供增量信息方面的作用;按照时间顺序分析了目前上市公司内部控制信息披露的要求,并结合上市公司2006年年报分析了内部控制信息披露现状;研究了内部控制信息披露存在的问题,并提出了相关建议。

Probing into Internal Control Disclosure of Annual Report of Listed Firms

The thesis begins with the necessity of internal control disclosure and discusses the function of transferring accountability, reducing agent cost, improving reliability of financial statements and proving increment information to users. The it analyzes the general requirement of internal control disclosure and the status quo of disclosure according to 2006 annual report. Finally the thesis analyzes the problems of internal control and put forward some suggestions.