浅谈上市公司内部控制信息披露存在的问题及对策.doc

摘要：上市公司内部控制信息披露的质量直接影响投资者信息的获取，而投资者必须依赖获取的信息才能形成对其内部控制的判断，进而做出相应的投资决策。自美国发生震惊世界的安然、世通等事件之后，许多国家对本国资本市场的监管进行了深刻的反思，许多国家出台了一系列加强企业内部控制的措施并强制要求披露内部控制信息。上市公司内部控制信息披露是上市公司通过一定的媒介向社会公众发表或发布公司内部控制的现状，在一定程度上投资者可以据此判断财务报告的可靠性。作为上市公司的管理当局来说，及时、适当地披露内部控制信息是管理当局表明自己履行受托责任的一种沟通方式，通过披露内部控制信息也可以促进管理当局持续地推进内部控制建设。

关键词：上市公司；内部控制；信息披露

Abstract:Information disclosure of listed companies within the quality control directly affect investors' access to information, and investors must rely on the information obtained to determine the formation of its internal control, and then make the investment policy. Since the United States shocked the world of Enron, WorldCom and other events, many countries were conducted under the supervision of capital markets had a profound reflection, many countries issued a series of measures to strengthen internal controls and mandatory disclosure of internal control information. Disclosure of internal control of listed companies is a listed company by a certain media published or released to the public the status of internal control, to a certain extent, investors can judge the reliability of financial reporting. As a listed company's management, the timely and proper disclosure of internal control is to manage the information that their fiduciary responsibility as a means of communication, through the disclosure of internal control information can also contribute to promote sustainable management of the construction of internal control.

Key Words：Listed companies; Internal control; Information Disclosure

　　　本文通过阅读大量相关期刊，书籍以及图书馆提供的相关文献，归纳分析了上市公司内部控制信息披露存在的问题，并提出了相应的政策建议。总而言之，针对上市公司内部控制信息披露的问题，制定对应的政策，落实方针，从而保证上市公司内部控制信息披露的真实性、及时性和可靠性，减少会计造假事件的发生。上市公司提供真实的会计报告，有利于信息使用者针对公司的财务状况提出投资决策，推动社会的发展。