上市公司內(nèi)部控制信息披露問題及對(duì)策研究所有專業(yè)-全文預(yù)覽
【正文】 ..................................................................................... 8 ................................................................................................. 8 ...................................................................................................................... 8 控制人才儲(chǔ)備情況 ................................................................................................. 8 （二）外部因素 ..................................................................................................................... 9 ...................................................................................................................... 9 ...................................................................................................................... 9 ...................................................................................................................... 9 ...................................................................................................................... 9 ............................................................................................................. 10 四、完善上市公司的內(nèi)部控制信息披露的對(duì)策 ............................................................................ 10 （一）健全上市公司的公司治理結(jié)構(gòu) ................................................................................... 10 （二）提高上市公司內(nèi)部控制設(shè)計(jì)的靈活性和信息披露的規(guī)范性 ..........................................11 （三）通過機(jī)構(gòu)投資者引導(dǎo)資本市場(chǎng)對(duì)內(nèi)控信息的高質(zhì)量要求 ..............................................11 （四）提高上市公司自愿披露內(nèi)部控制信息的動(dòng)力 ...............................................................11 （五）加強(qiáng)對(duì)上市公司內(nèi)部控制信息披露工作的監(jiān)管 ........................................................... 12 參考文獻(xiàn)： ................................................................................................................................. 13 南京財(cái)經(jīng)大學(xué)本科畢業(yè)論文（設(shè)計(jì)） 3 上市公司內(nèi)部控制信息披露問題及對(duì)策研究 摘要： 近年來國內(nèi)外財(cái)務(wù)舞弊案的頻繁爆發(fā)，引起了資本市場(chǎng)對(duì)內(nèi)部控制的高度關(guān)注，對(duì)上市公司而言，進(jìn)行內(nèi)部控制信息披露正是保證內(nèi)部控制制度有效執(zhí)行的有力手段。 關(guān)鍵詞： 上市公司 ； 內(nèi)部控制 ； 信息披露 Internal Control Information Disclosure of Listed Companies Problems and Countermeasures Research Abstract: In recent years, financial scandals broke out frequently around the world, and this arouses highly concern of the capital market on the internal control. As for listed panies, the internal control of information disclosure is a vigorous way to ensure the effective implementation of the internal control system. The listed panies ‘a(chǎn)bility of internal control of information disclosure not only can reflect whether the pany has established the internal control system and awarded of the significance of the Information Disclosure Internal Control (IDIC) but also it affects the correctness of the investment decisionmaking and the suggestions of making the disclosure rule for internal control, given by the regulators of capital market. Firstly, this paper proposes listed panies in our country internal control
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