摘要
证券市场的积极发展和投资者利益的保护需要完善的信息披露制度。本文以2011-2014年披露数据为依据,对吉林省上市公司内部控制信息披露的现状进行分析,发现内部控制信息披露存在重形式、轻内容,法律规定不健全,股权结构失衡等问题,进而提出了完善上市公司股权结构、加强法律法规建设和职业监管等举措。
The positive development of stock markets and the protection of the investors＇ interest require improved information disclosure system. According to the data from 2011-2014,this paper analyzes the situation of internal control information disclosure in listed companies of Jilin Province,finding that more attention is paid to forms rather than contents,legal regulations are not perfected,the structures of equity are imbalanced and some other problems. Based on this,it presents measures of improving the structures of equity in listed companies,strengthening law supervision and profession regulation,etc.
作者
李思勇
张晶
LI Siyong ZHANG Jing(Management College, Changehun University, Changehun 130022, China)
出处
《长春大学学报》
2017年第1期20-24,共5页
Journal of Changchun University
基金
吉林省教育厅"十二五"规划课题(吉教科文合字(2014)第324号)
关键词
吉林省
上市公司
内部控制
信息披露
Jilin Province
listed company
internal control
information disclosure
