摘要
以上市公司披露的内部控制自评报告、审计报告为依据,对深市主板A股上市公司2008～2012年内部控制自评报告、内部控制缺陷和内部控制审计的披露情况进行分析研究,发现内部控制自评报告的披露情况较好,内部控制审计报告出具数量也逐年上升,但会计师事务所出具的内部控制审计报告的可信度还有待验证。建议从加大外部监管力度和加强内部监督机制的建设两方面对内部控制信息披露进行改进和完善。
Based on the self-evaluation report and audit report of internal control disclosed by listed companies, a study is conducted to analyze the information disclosure of self-evaluation report, control defect and audit report of internal control of Shenzhen A Shares listed companies from 2008 to 2012. The result shows that the disclosure of self-evaluation report is fairly good, and the number of audit report issued every year increases. But the credi- bility of audit report of internal control issued by accounting firm has not been verified. It is recommended that external supervision and internal oversight mechanisms should be strengthened to improve and consummate infor- mation disclosure of internal control.
出处
《税务与经济》
CSSCI
北大核心
2014年第1期57-62,共6页
Taxation and Economy
关键词
上市公司
信息披露
内部控制自评报告
内部控制缺陷
内部控制审计报告
listed companies
information disclosure
self-evaluation report of internal control
defect of internal control
audit report of internal control
