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我国上市公司内部控制信息披露总体水平还处于从自愿性披露向强制性披露过渡的阶段,缺乏较强的内部控制信息披露的动机。内部控制信息披露还需要得到更多的关注,有了上市公司的自愿披露和监管机构的强制要求,内部控制信息的披露才可能更全面更有效,广大外部信息使用者才会获取更多的高质量信息,增强投资者的投资信心,证券市场才能保持繁荣、稳定、快速的发展。
The overall level of internal control information disclosure of listed companies in our country is still in the stage of transition from voluntary disclosure to compulsory disclosure, and lack of motivation of strong disclosure of internal control information. Disclosure of internal control information needs more attention. With the voluntary disclosure of listed companies and the mandatory requirements of regulatory agencies, the disclosure of internal control information may be more comprehensive and effective, and the majority of external information users will obtain more high Quality information and enhance investor confidence in investment, the stock market can maintain its prosperity, stability and rapid development.