中国证监会和财政部日前制定了《公开发行证券的公司信息披露编报规则第21号——年度内部控制评价报告的一般规定》,规范上市公司内控信息披露行为。规定要求,公司应当以内部控制评价工作获取的测试、评价证据为基础,如实编制和对外提供 China Securities Regulatory Commission and Ministry of Finance recently formulated the General Provisions on the Compilation of Information Disclosures by Companies that Offer Securities to the Public No.21 - Annual Internal Control Evaluation Report, which regulates the information disclosure of internal control of listed companies. According to the requirements, the Company shall, on the basis of the test and evaluation evidence obtained from the evaluation of internal control, truthfully formulate and provide