文章摘要
闫华红 杜同同 邵应倩.中国上市公司内部控制信息披露现状[J].经济与管理研究,2016,(3):131-136
中国上市公司内部控制信息披露现状
The Current Situation of Information Disclosure of Internal Control of Chinas Listed Companies
投稿时间:2015-07-31  
DOI:10.13502/j.cnki.issn1000-7636.2016.03.017
中文关键词: 内部控制信息披露披露质量
英文关键词: internal control  information disclosure  information disclosure quality
基金项目:国家社会科学基金项目“基于碳会计体系下的碳排放指数构建研究”(15BGL059)
作者单位
闫华红 杜同同 邵应倩 首都经济贸易大学会计学院北京100070中信建投基金管理有限公司运营管理部北京100005 
摘要点击次数: 335
全文下载次数: 1194
中文摘要:
      内部控制信息披露行为会对企业经营管理产生怎样的经济效应,披露之后能否促进企业内部控制的完善,保护广大投资者的经济利益不受侵害等是当前政府监管部门、众多投资者和公司管理层等各方人员重点关注的问题。为了研究当前企业内控信息披露现状,本文通过建立内部控制信息披露质量指标体系,分别在自愿性和强制性披露两个阶段中,以披露内控信息的沪深两市主板上市公司为研究样本,对中国2010—2013年上市公司的内部控制信息披露情况进行评价分析。
英文摘要:
      The problems of information disclosure of internal control become the focus of attention,such as the economic consequences would be produced by internal control information disclosure whether it can promote the improvement of internal control of listed companies after disclosure,or whether it protects the interests of investors would cause the managers of the relevant parties such as investors and regulators attention.In order to explore the current situation of information disclosure of internal control,this paper establishes an index system of information disclosure quality which has two phases of mandatory and voluntary internal control information disclosure as the research sample,and studies information disclosure of internal control in Shanghai and Shenzhen main board listed companies from 2010 to 2013.
查看全文   查看/发表评论  下载PDF阅读器
关闭