论文题目上市公司内部控制缺陷披露问题及对策研究摘要近年来，国内外都发生了很多公司造假违规事件。在这些事件的背后，这些公司都被揭示出存在着内部控制薄弱的问题，这意味着公司不能有效地发现或防范可能的风险，也引发了公众对内部控制缺陷信息的关注热潮。内部控制缺陷信息披露不仅反映了公司自身内部控制系统执行和完善情况以及对信息披露责任的认识，更影响了投资者、债权人以及监管者的判断和决策。本文研究了我国上市公司近两年度的财务报告中内部控制缺陷的披露情况。首先界定了我国上市公司内部控制缺陷披露的定义和范畴；其次，对收集的内部控制缺陷数据进行了描述性分析，找出目前我国内部控制缺陷披露存在的问题及其成因；再次，结合样本公司的内部控制缺陷披露数据，对目前上市公司的内部控制缺陷披露状况进行了准确性、完整性、及时性、真实性、合法合规性和公平性的分析。规范上市公司的内控缺陷披露行为，为完善我国内控缺陷信息披露制度提供实证证据。关键词：内部控制缺陷信息披露影响因素上市公司AbstractInrecentyears,domesticandforeigncompanieshaveundergoneaseriesoffalseviolations,suchastheEnroneventofUSAandtheGreenEartheventofChina.Behindtheseevents,thesecompanieshavebeenrevealedtheexistenceoftheproblemofweakinternalcontrol,whichmeansthatcompaniescannotfindorpreventagainstthepossibleriskseffectivelyandraisespublic’sconcernboomofinternalcontroldeficienciesinformation.Thecompany'sinternalcontroldeficienciesnotonlyreflectedwhethertheyhaveestablishedtheirowninternalcontrolsystem,butalsoaffectedthejudgmentsanddecision-makingofinvestors,creditorsandregulators.ThemaincontentofthispaperistheinternalcontroldeficienciesdisclosureofChineselistedcompany.ThispaperstudiedoninternalcontroldeficienciesdisclosurestatusofChineselistedcompany.Firstofall,itdefinedthescopeofinternalcontroldeficienciesdisclosure.Secondly,itanalyzedthecollecteddataofdisclosedinternalcontroldeficienciesbydescriptiveanalysis,andfoundouttheproblemsandtheircausesofcurrentinternalcontroldisclosure.Thirdly,thepaperbasedontheinternalcontroldeficienciesdisclosuredataofsamplecompanies,analyzedtheaccuracy,completeness,timeliness,authenticity,legalcomplianceandfairnessofthestatusofinternalcontroldeficienciesdisclosure.Thusregulatingtheinternalcontroldeficienciesdisclosureactivitiesoflistedcompany,andimprovingtheinternalcontroldeficienciesdisclosuresystem,soitcanprovideempiricalevidence.Keywords:InternalcontroldeficiencyInformationdisclosureInfluencingFactorsListedcompanies目录第1章绪论...................................................................................................................61.1研究背景...........................................................................................................61.2研究目的及意义...............................................................................................61.2.1研究目的.................................................................................................61.2.2研究意义.................................................................................................71.3国内外研究现状...............................................................................................71.3.1国内研究现状.........................................................................................71.3.2国外研究现状.........................................................................................81.4研究内容与研究方法.......................................................................................9...
