会计学 关于我国上市公司内部控制信息披露制度的问题研究.doc

PAGE PAGE 17 摘 要 信息披露制度的建立目标是为了发挥“沟通”功能。让信息的使用者更加全面的了解某上市公司并进行理性的决策。由于上市公司追求的短期利益和披露制度目标追求的长期利益的冲突，公司的代理问题日益严重。然而，我国内部控制信息法律并不完善，在如此低的违法成本下，很多公司倾向于钻法律漏洞，认为“法律不禁即可为”。因此，市场上才会有如此多的财务造假事件发生。对于当代的投资者而言，单单看财务方面的各种指标已经很难去衡量一个上市公司的好坏，因此更需要结合公司当年的发生的业务情况来综合考虑。良好的内部控制信息披露制度不仅有利于投资人了解经营状况并做出正确决策，也有利于公司改善内部治理结构，促进市场经济的稳定发展。 本文先阐述了中国上市公司内控信息披露制度发展背景、阻碍动因以及理论基础，接着通过汇总分析数据，比较了十年来上市公司内控信息的整体情况。从报告整体有效性方面、缺陷方面和审计出具无保留意见方面分析了我国内控信息披露现状，重点关注了内控披露出现的问题：披露缺乏主动性、内容缺乏可靠性、内外部监管制度不健全、各行业缺少匹配的信息披露制度以及违法处罚制度不完善等。最后提出应该从内部外部两方面，由会计师事务所、媒体、企业和政府四主体来共同实现建立健全内控信息体系这一目标。 关键词：内部控制；信息披露；上市公司 Abstract Communication function, which is the goal of the internal system, is very vital to the stakeholders . Let users of information more fully understand a listed company and make rational decisions. Struggling Coping with opportunities and challenges, many entities have to comply with the internal control laws. Hidden danger is lying in the enterprise. Therefore, investors can make correct decisions, and the company can identify risks, stabilize operations, and ultimately improve the vitality of the domestic capital market and contribute to the countrys economic construction. Thus, it is important to disclose internal control information. Based on the explanation of the reasons and theories of the internal control information disclosure of listed companies, this paper compares and analyzes the overall situation of the internal control information of listed companies in 2011-2018. Companies lack of authenticity of content. The legal punishment system is not Perfect, the disclosure standards are not refined, and the internal and external regulatory systems are not perfect. Finally, it is proposed that the motives of internal control information disclosure of listed companies should be strengthened, relevant regulations on internal control information disclosure should be improved, and solutions for internal and external supervision systems should be strengthened. Key Words: Internal control; informatio