摘要
充分有效的内部控制信息披露是资本市场有效运行、市场资源配置效率优化的重要保证。从我国上市公司内部控制评价及信息披露现状看,普遍存在披露质量不高、评价结论流于形式、缺少实质性内容等问题,主要原因是相关规范性文件实际操作性、强制性、评价主体独立性较弱。政府监管部门应制定明确的内部控制评价标准,加强法律监督和监管,完善相关规定,充分发挥政府监管部门、非盈利性机构等外部评价主体的作用。
Internal control effective information disclosure is an important guarantee for the effective operation of capital market and market efficiency of resource allocation optimization. From the present situation of information disclosure of internal control evaluation and listing Corporation in china, generally the disclosure quality is not high, the conclusion of the evaluation becomes a mere formality, the lack of substantive content etc, the main reason is the normative documents concerning the actual operation, mandatory, evaluation of the main weak independence. The government supervision departments should establish internal control evaluation standards clearly, strengthen the legal supervision, supervision, perfect the relevant provisions, and give full play to the external evaluation of the main government supervision departments, nonprofit organization role.
出处
《经济与管理》
CSSCI
2014年第1期67-70,共4页
Economy and Management
基金
国家自然科学基金项目(71262019)
国家社会科学基金项目(10XJY006)
国家社会科学基金项目(12BGL032)
关键词
内部控制
信息披露
存在问题
解决对策
Internal control
Information disclosure
Problems
Solutions
