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近年来,由于上市公司内部控制管理不完善、内部控制质量低下等因素导致的财务丑闻、造假案件、破产案件频繁发生。使内部控制信息披露成为全球各国政府、学者与专家们广为关注的焦点问题。我国自2011年起实施的《企业内部控制基本规范》以及相关的配套指引,标志着我国已经将内部控制信息的披露列为法律的范畴,并转变成强制披露的阶段。本文将针对我国上市公司内部控制缺陷披露动机不足的问题,对内部控制缺陷披露对资本成本的影响进行分析。
In recent years, financial scandals, fraud cases and bankruptcies have frequently occurred due to the imperfect internal control of listed companies and the low quality of internal control. The disclosure of internal control information has become the focus of attention of governments, scholars and experts all over the world. The “Basic Rules for Enterprise Internal Control” and related supporting guidelines implemented in our country since 2011 indicate that our country has classified the disclosure of internal control information as the legal category and transformed into the stage of mandatory disclosure. This article will address the problem of lack of motivation for disclosure of internal control defects in listed companies in China and analyze the impact of disclosure of internal control deficit on the cost of capital.