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内部控制信息的披露对于各方利益相关者都具有十分重要的意义。对于广大的投资者而言,他们往往通过查阅上市公司的财务报表来了解其经营状况,而经营业绩优良与否、财务报告可靠与否都在很大程度上受到企业内部控制的影响。对于上市公司而言,完善的内部控制信息披露不仅可以提高企业的经营效率,改善企业的经营管理,而且可以向市场传递一个信号:公司的管理层对内部控制十分看重,并且可以保证其内部控制的有效性。
The disclosure of internal control information is of great significance to all stakeholders. For the majority of investors, they often understand the state of their operation by consulting the financial statements of the listed companies. However, whether the business performance is good or not, the reliability of the financial report is largely affected by the internal control of the enterprise. For listed companies, sound internal control information disclosure can not only improve the operating efficiency of enterprises and improve the management of enterprises, but also convey a signal to the market that the management of the Company places great emphasis on internal control and can guarantee its internal control Effectiveness.