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我国上市公司内部控制信息披露若干问题研究

时间:2018-01-11 16:43来源:毕业论文
论文首先对内部控制的概念及意义和内部控制信息披露的概念及意义进行了阐述和明确,继而从我国对上市公司内部控制信息披露的做出的相关规定出发,结合以往数据,实际调查研究
[摘要]内部控制是指企业为保证财务报告可靠性、经营效果及对法律法规的遵守,由管理层和其他相关人员设计并执行的一系列政策和程序。完善的内控制度和其执行能保证公司资产安全完整,财务报告准确真实,降低投资者投资风险,利于证券市场健康发展。内控信息披露即明确公司是否建立完善内控制度及其是否有效执行,公司管理当局应根据一定标准对上述各项进行评估。上市公司内控制信息披露情况对公司短期经营和长期发展起到较大影响,是对广大投资者的负责,也是国家对国民经济发挥监督管理职能的必然要求。
    本毕业论文首先对内部控制的概念及意义和内部控制信息披露的概念及意义进行了阐述和明确,继而从我国对上市公司内部控制信息披露的做出的相关规定出发,结合以往数据,实际调查研究最新年度内上市公司对内控信息披露相关规定的执行情况。根据调研的数据和分析结果,找出上市公司内控信息披露存在的需要改进的问题,在分析其影响因素的条件下,针对问题及其影响因素提出相应的改进意见。17503
[关键词]上市公司,内部控制,信息披露,自评报告,监管
[Abstract]Internal control refers to the enterprise intending to achieve to ensure the reliability of financial report, operational effectiveness, as well as the purpose of compliance with laws and regulations, management and other relevant personnel to design and execute a series of policies and procedures. A sound internal control and its strictly enforced ensures the safety and integrity of the company’s assets, ensure financial reporting is accurate and true, to reduce the risk of investors, good internal control practices conducive to the stock market healthy development. The disclosure of internal control information refers to clear whether the company had established a sound internal control system; the system has been effectively implemented. The company’s management authorities on the above assessments should be based on certain rule. Disclosure of internal control of listed companies play a relatively large impact on short-term operations and long-term development of the company are responsible for the majority of investors, the country play on the national economy an inevitable requirement of supervision and management functions. 源自六/维-论;文;网!加7位QQ324,9114 www.lwfree.cn
First, the concept of internal control and the meaning of it, the concept of disclosure of internal control information and the meaning of it are described and cleared, then starting from China’s internal control disclosure of listed companies to make the relevant provisions of, combined with previous data, the actual investigation of the implementation of lasted listed companies within the annual disclosure of relevant provisions of the internal control information. According to the research data and analysis results to identify the need to improve internal control information disclosure of listed companies, improvements in the analysis of their impact factors under the conditions of the problem and its influencing factors.
[Keywords]Listed companies, Internal control, Disclosure of information, Self-assessment report, Regulatory
目 录
引言1
一、上市公司内部控制的重要性1
(一)内部控制的概念1
(二)上市公司内部控制的重要意义2
1、对于公司本身的意义 2
2、对于投资者的意义 2
3、对于监管部门、政府及整个社会的意义 2
二、上市公司内部控制信息披露的重要性2
(一)内部控制信息及其披露的概念2
(二)上市公司内部控制信息披露的重要作用3
1、上市公司内部控制信息披露情况对公司短期经营和长期发展均起到较大影响3
2、上市公司内部控制信息披露是对广大投资者的负责3 我国上市公司内部控制信息披露若干问题研究:http://www.lwfree.cn/kuaiji/20180111/19187.html
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