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近年来,随着企业内部控制制度的建立与执行,内部控制信息披露也更加受到重视。作为东部沿海经济发达地区,浙江省上市公司内部控制信息披露执行情况对研究我国企业内部控制信息披露具有典型意义。本文通过对浙江省上市公司的内部控制信息披露进行调查分析,发现浙江省上市公司内部控制信息披露存在自愿披露比例较低,披露内容实质性程度不高等问题并提出相关建议。
In recent years, with the establishment and implementation of the internal control system of enterprises, the disclosure of internal control information has received more attention. As an economically developed eastern coastal area, the implementation of the disclosure of internal control information of listed companies in Zhejiang Province is of typical significance for the research on the disclosure of internal control information in our country. Based on the investigation and analysis of the information disclosure of internal control of listed companies in Zhejiang Province, this paper finds that the disclosure of internal control information of Zhejiang listed companies has a lower proportion of voluntary disclosure and the substance of disclosure is not high, and puts forward relevant suggestions.