安徽省上市公司内部控制信息披露研究.doc

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摘 要:近些年来在现代的公司管理中,由于内部控制薄弱导致发生企业财务危机的案例屡见不鲜。在安然事件后,美国于2002年颁布并实施了Sarbanes- OxleyAct(萨班斯法案)。这是美国的内部控制信息披露制度从自愿性到强制性的标志。在2008年6月,中国财政部联合五部委出台了《企业内部控制基本规范》,本制度自2009年7月1日起在上市公司范围内施行,鼓励非上市的大中型企业执行。2010年4月,我国又出台了与《企业内部控制基本规范》相配套的3个相关指引,要求执行上市公司应当对本公司内部控制的有效性进行自我评价,披露年度自我评价报告,并聘请会计师事务所对内部控制的有效性进行审计。以上这些规范的出台标志着我国内部控制信息披露制度逐渐明朗化和规范化。

   本文以2012年安徽省77家上市公司为研究对象,对其进行详细的内部控制信息披露数据分析,根据分析结果了解安徽省内部控制信息披露现状;针对现状,结合我国当前的法律法规以及条例,探讨安徽省上市公司内部控制信息披露中存在的问题;最后,综合研究结果,对每个问题提出相应的建议,从而促进安徽省上市公司的内部控制信息披露的发展。

关键词:安徽省上市公司; 内部控制; 信息披露

 

ABSTRACT:In recent years in the modern management of the company, due to weak internal control in enterprise financial crisis the case it is often seen. After Enron event, the United States in 2002 promulgated and implemented the Sarbanes- OxleyAct (Sarbanes act). This is the United States of America internal control information disclosure system from voluntary to compulsory flag. In 2008 June, China's Ministry of Finance five ministries jointly issued "the basic norms of internal control", this system implemented since July 1, 2009 in the listing Corporation range, non-listed medium-sized enterprises are encouraged to implement. In 2010 April, 3 related to guide our government issued with the "basic norms of internal control" matching, required to perform a listing Corporation shall make self-evaluation on the effectiveness of the internal control of the company, the disclosure of the annual self-evaluation report, and hire an accounting firm to audit the effectiveness of internal control. The above code marks the introduction of information disclosure of internal control in our country gradually clear and standardized.

    The 77 listing Corporation in 2012 in Anhui Province as the research object, analyzes in detail the internal control information disclosure of data, according to the results of the analysis to understand the status of internal control information disclosure of Anhui province; in view of the present situation, combining the current laws and regulations, to explore the problems existing in the information disclosure of internal control in Anhui province listing Corporation; at last, comprehensive research results, puts forward some corresponding suggestions for each problem, so as to promote the development of the internal control information disclosure of listing Corporation in Anhui province.

Keywords: Listing corporation of Anhui province; Internal control; Information disclosure

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