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近年来,有关高管腐败、财务舞弊以及信息违规披露等内部控制缺陷事件频发,严重影响到利益相关者的利益。不禁要问,内部控制自我评价报告作为利益相关者了解企业内部控制质量的重要途径,企业是否如实对外披露了内部控制缺陷信息呢?然而,基于薪酬契约理论,管理层针对内部控制缺陷披露的“动机主义”行为使得企业内部控制缺陷信息的披露存在倒置现象。因此,本文通过对内部控制相关文献的梳理,深化对企业内部控制缺陷信息披露的理论研究,并分析内部控制缺陷信息披露的现状,针对存在的问题提出相关建议,进而完善企业内部控制缺陷信息披露体系,提升企业对外披露内部控制信息的质量。
In recent years, frequent incidents of internal control flaws, such as corruption by executives, financial fraud and disclosure of information irregularities, have seriously affected the interests of stakeholders. Can not help but ask, internal control self-evaluation report as an important way for stakeholders to understand the quality of internal control, the enterprise truthfully disclose the internal control defects information? However, based on the pay contract theory, management for internal control deficiencies disclosed “Motivation” behavior makes the disclosure of information on internal control deficiencies exist in the inverted phenomenon. Therefore, this paper deepens the theoretical research on information disclosure of internal control deficiencies by combing the literature on internal control, analyzes the status quo of information disclosure of internal control defects, puts forward some suggestions according to existing problems, and then improves the information disclosure of internal control defects System to enhance the quality of internal control information disclosed by enterprises.