| 我国上市公司内部控制信息披露存在的问题及完善 |
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| 引用本文： | 朱晓华.我国上市公司内部控制信息披露存在的问题及完善[J].南昌职业技术师范学院学报,2013(6):121-124,128. |
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| 作者姓名： | 朱晓华 |
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| 作者单位： | 江西科技师范大学,江西南昌330013 |
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| 摘 要： | 探讨我国上市公司内部控制信息披露存在的问题,并从公司内外部两方面对影响我国内部控制信息披露额度的原因进行了分析,在此基础上建议从内控环境建设、风险评估、加强监督和内控等方面构建一个更加完善的内部控制信息披露机制.
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| 关 键 词： | 内部控制 风险评估 审计报告 |
The Existing Problems and their Perfection of Internal Control Information Disclosure of Listed Companies in our Country |
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| Zhu Xiaohua.The Existing Problems and their Perfection of Internal Control Information Disclosure of Listed Companies in our Country[J].Journal of Nanchang Vocational & Technical Techers' College,2013(6):121-124,128. |
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| Authors: | Zhu Xiaohua |
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| Institution: | Zhu Xiaohua (Jiangxi Science ＆ Technology Normal University, Nanchang 330013, P.R. China) |
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| Abstract: | this article discusses the problem of internal control information disclosure of listed companies in our country and analyzes the factors of influence on the amount of internal control information disclosure in our country from two aspects of the company internal and external. On this basis, it suggests to build a more complete internal control information disclosure mechanism from the construction of internal control environment, risk assessment, strengthening supervision and internal control and other aspects. |
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| Keywords: | internal control risk assessment audit report |
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