先锋电器会计信息披露存在的问题摘要经济全球化的不断深入使得我国受全球金融危机的影响也越发深刻，上市公司所面临的形势越发复杂，风险不断增大。随着许多上市公司包括美国雷曼兄弟、我国中信泰富等公司在经济危机冲击下，或无奈宣告破产、或受到巨额亏损，投资者的信心也愈发减弱，当然，这也与上市公司信息披露的问题关系密切，本文将在此背景下，基于内部控制信息披露的理论基础，以以先锋电气为例，围绕上市公司会计信息披露存在的问题展开探讨，并结合我国上市公司2016-2018年实施企业内部控制规范体系情况分析报告的数据，进行问题和原因的深入分析，进而提出提高国上市公司会计信息披露质量的建议对策，以期能够为相关信息获取这提供有价值的参考。关键词：上市公司；信息披露；内部控制；先锋电气AbstractThecontinuousdeepeningofeconomicglobalizationhasmadeChina'sglobalfinancialcrisismoreandmoreprofound.Thesituationfacedbylistedcompanieshasbecomemorecomplicatedandtheriskshavebeenincreasing.Asmanylistedcompanies,includingLehmanBrothersoftheUnitedStatesandChinaCITICPacific,havebeenundertheimpactoftheeconomiccrisis,orhavenochoicebuttodeclarebankruptcy,orsufferedhugelosses,investors'confidencehasbecomeweaker.Ofcourse,thisisalsorelatedtotheinformationdisclosureoflistedcompanies.Theissueiscloselyrelated.Inthiscontext,basedonthetheoreticalbasisofinternalcontrolinformationdisclosure,thispaperwillfocusontheproblemsexistingintheaccountinginformationdisclosureoflistedcompanies,andanalyzethereportontheimplementationoftheinternalcontrolsystemoflistedcompaniesinChinafrom2016to2018.Forexample,thedataisanalyzedindepth,andtheproposedcountermeasuresforimprovingthequalityofaccountinginformationdisclosureoflistedcompaniesareproposed,inordertoprovidevaluablereferenceforrelevantinformation.Keywords:listedcompanies;informationdisclosure;internalcontrol;internalcontrolinformationdisclosure目录摘要..................................................................2Abstract................................................................3一、绪论................................................................6(一)研究背景及意义...............................................................................................................61.研究背景..............................................................62.研究意义..............................................................6(二)相关理论基础...................................................................................................................61.会计信息披露..........................................................62.内部控制以及内部控制信息披露的概念....................................73.内部控制信息披露的理论分析............................................8（三）研究思路与方法.......................................................................................................10二、先锋电气信息披露问题...............................................11（一）先锋电气会计信息披露重大缺陷回顾....................................................................11（二）先锋电气内部控制自评报告披露分析....................................................................11（三）先锋电气内部控制审计报告披露现状...................................................................122.先锋电器资本充足信息披露情况.........................................143.先锋电器资产质量信息披露情况.........................................15表2-9先锋电器2018年贷款损失准备计提情况.................................
