通过分析2012年纳入实施范围上市公司内部控制自评报告相关数据信息,同时基于《企业内部控制应用指引》及相关内部控制评价标准的规范要求,结合企业内部控制规范体系实施中出台的相关文件,发现上市公司在内部控制自评报告中存在的不足,并提出相关建议,为进一步完善我国上市公司自评报告制度提供相关参考。 By analyzing the relevant data of the self-assessment report on internal control of listed companies included in the scope of implementation in 2012, based on the normative requirements of the “Guidelines for the Application of Internal Control of Enterprises” and the relevant evaluation standards for internal control, and in combination with the relevant documents issued in the implementation of the internal control system, Found that the listed companies in the internal control self-assessment report deficiencies, and put forward relevant proposals, to further improve the reporting system of self-assessment of listed companies provide relevant reference.