上市公司内部控制信息披露研究学位论文

目 录 TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc256628022" 一、内部控制以及内部控制信息披露的含义 PAGEREF _Toc25662802

目录 一、内部控制以及内部控制信息披露的含义1 ................................................. ··································································· (一)内部控制的概念1 ······················································· (二)内部控制信息披露的概念2 ·············································· (三)我国内部控制信息披露发展历程2 二、上市公司内部控制信息披露现状3 ............................................................. ·············································· (一)上市公司内部控制信息披露现状3 ······························· (二)我国上市公司内部控制信息披露存在的问题3 ···························································· 1.披露的信息缺乏可信度3 ················································ 2.履行信息披露义务不充分不及时4 ························································· 3.信息披露有很强的随意性4 ···································· 4.信息披露缺乏强制性和普遍性的明确规定4 ················································ 5.对内部控制的认识和理解不统一5 ················································ 6.注册会计师缺乏统一的执业标准5 ·································································· 7.内部控制披露缺失6 三、我国上市公司内部控制信息披露问题的原因分析6 ................................. ·········································································· (一)客观原因6 ············································································ (二)主观原因7 四、完善我国上市公司内部控制信息披露的对策8 ......................................... ················ (一)政府部门应该加强内部控制信息披露的法律颁布和监督8 ······························· (二)上市公司应重视自身内部控制的认识与建设9 ··································· (三)加强管理当局内部控制信息的自愿披露10 ································································· (四)从美国借鉴经验10 10 五、总结 ........................................................................................................... 11 参考文献 ........................................................................................................... 12 致谢 ...........................................................................................................