摘要
现如今,证券市场在推动我国经济发展方面占据了举足轻重的地位。信息披露是促进其快速发展的重要手段。但近年来,上市公司财务丑闻不断爆发,说明了我国上市公司在内部控制信息披露上存有漏洞。论文对我国上市公司内部控制信息披露现状进行分析,从披露信息的格式、内容、可参考性和内部监管力度四方面提出相应的对策及建议。
Nowadays,the stock market plays an important role in promoting the development of China's economy.Information disclosure is an important means to promote its rapid development.However,in recent years,financial scandals of listed companies have broken out constantly,which shows that there are loopholes in the disclosure of internal control information of listed companies in China.This paper analyzes the status quo of internal control information disclosure of listed companies in China,and puts forward corresponding countermeasures and suggestions from four aspects of the format,content,referability and strength of internal supervision of disclosed information.
作者
李洋
LI Yang(Zhejiang College,Tongji University,Jiaxing 314000,China)
出处
《中小企业管理与科技》
2021年第10期103-104,共2页
Management & Technology of SME
关键词
上市公司
内部控制
信息披露
listed company
internal control
information disclosure
