摘要
内部控制自我评价报告是企业内部控制信息披露的重要载体,通过内部控制自我评价报告,可以了解企业内部控制制度建立的合规性和执行的有效性.本文以广东省创业板企业的内部控制自我评价报告为研究对象,通过描述性分析,发现企业披露内部控制信息的态度是积极的,但存在内部控制评价内容不完整,缺乏对"短处"披露的勇气,内部控制制度描述性内容远多于评价性内容等质量问题,最后提出相应建议.
Internal control self--assessment report is an important carrier of enterprise internal control information disclosure. Through the internal control self--assessment report, the validity of the internal control system of enterprise compliance and enforcement can be understood. Based on the GEM of enter- prise internal control self--assessment report of Guangdong province as the research object, through de- scriptive analysis, we found that companies disclose internal control information＇s attitude is positive, but not complete, lack of ＂weaknesses＂ disclosure of the internal control system of courage, descriptive con- tent than the evaluation content quality problems.Finally, the corresponding suggestions are put forward.
出处
《湛江师范学院学报》
2013年第6期172-176,共5页
Journal of Zhanjiang Normal College
基金
湛江市科技攻关项目(2012C3106034)
关键词
创业板
内部控制
自我评价报告
GEM； internal control； self-- assessment report
