第 1 页 共 20 页上市公司内部控制信息披露的问题与对策分析摘 要经济全球化进程的加快以及日趋激烈的市场经济使得近两年全球金融危机日益加深，全球金融危机下，上市公司的风险则不断加大，某些上市公司如美国雷曼兄弟我国中信泰富等公司破产倒闭或巨额亏损现象严重打击着投资者的信心，这些现象也暴露出了上市公司内部控制信息披露的问题，文章围绕此问题进行分析，在绪论部分介绍了研究的背景和意义以及内部控制信息披露的理论基础，第二部分是在财政部所发布的我国上市公司 2012-2014 实施企业内部控制规范体系情况分析报告的基础上，对我国上市公司内部控制信息披露现状的分析，第三部分以沪深两市的上市公司为例子，指出我国上市公司内部控制信息披露的问题，第四部分使对我国上市公司内部控制信息披露问题的原因分析，第五部分是对改善我国上市公司内部控制信息披露问题的建议，接着对中美两国上市公司内部控制信息披露进行比较，并从中借鉴有利措施。关键词上市公司；内部控制；内部控制信息披露；监管；注册会计师第 2 页 共 20 页AbstractAccelerate the process of economic globalization and increasingly fierce market economy has made the past two years, the global financial crisis deepening global financial crisis, the risk of listed companies is constantly increasing, some listed companies such as Lehman Brothers and other companies of CITIC Pacific bankruptcy or huge losses serious blow with the confidence of investors, these phenomena also exposed the internal control of listed companies information disclosure issues surrounding this article analyzes the problems in the introduction section introduces the background and significance of the information and internal control disclosure of the theoretical basis, and the second part is in China's listed companies issued by the Ministry of Finance 2012-2014 implementation of enterprise internal control system analysis analyzing reports on internal control information disclosure of listed companies in China the status quo, the third portion...
