论文部分内容阅读
内部控制自我评价是内部控制的再控制手段,使内部控制目标得以实现的双层锁。本文是以2013年在深圳证券交易所挂牌上市A股主板中的广东省上市公司作为研究对象,基于广东省上市公司为例,揭示内部控制自我评价报告有效性信息披露存在的问题,从而分析其影响有效性水平的因素并为提高有效性水平提供参考建议。
Self-evaluation of internal control is the double-layer lock of internal control and the objective of internal control. Based on the case of listed companies in Guangdong Province, this paper reveals the problems existing in the disclosure of the effectiveness of internal control self-assessment report, and analyzes its The factors affecting the level of effectiveness and provide suggestions for improving the level of effectiveness.