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我国为构建内部控制信息披露制度出台了一系列官方文件,但在市场的实际运行中,现行内部控制信息披露制度能否适应企业与资本市场的需要,上市公司是否严格执行各项规定,披露的信息是否充分可靠,仍然是市场关注的焦点。本文的研究对象是零售业上市公司,为针对内部控制信息披露现状的研究提供证据,并依据本文的研究结论,从完善监管的角度出发,对进一步完善零售业上市公司内部控制信息披露提出了政策建议。
Our country has issued a series of official documents for establishing the system of information disclosure on internal control. However, in the actual operation of the market, whether the current system of disclosure of internal control information can meet the needs of enterprises and capital markets, whether the listed companies strictly implement the provisions, disclose Information is full and reliable, is still the focus of the market. The research object of this paper is the listed companies in the retail industry, which provide evidence for the research on the status quo of the internal control information disclosure. Based on the conclusion of this article, from the perspective of perfecting the supervision, this paper proposes a policy to further improve the information disclosure of the internal control of the listed companies in the retail industry Suggest.