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金融危机给我国经济的发展带来了严重的影响,内部控制在防范企业风险、阻止金融危机蔓延方面发挥了巨大的作用。本文分析了我国内部控制信息披露的现状、回顾了我国关于内部控制信息披露的相关规定、阐述了政策指引以及内部控制制度在实施中所面临的问题。本文建议通过加强政府管制、完善信息披露法规,建立科学合理的内部控制信息披露与监管机制以及进一步明确内部控制信息披露相关主体的职责、建立健全相关的处罚机制等措施,改善内部控制信息披露的状况。
The financial crisis has had a serious impact on the economic development of our country. Internal control has played a huge role in preventing business risks and preventing the spread of the financial crisis. This paper analyzes the status quo of the disclosure of internal control information in our country, reviews the relevant provisions on the disclosure of internal control information in our country, and expounds the policy guidelines and the problems faced in the implementation of the internal control system. This paper suggests that measures should be taken to improve the disclosure of internal control information by strengthening government regulation, improving laws and regulations on information disclosure, establishing a scientific and reasonable mechanism for information disclosure and supervision of internal control, and further clarifying the responsibilities of the entities involved in the disclosure of internal control information and establishing and improving related penalties situation.