【作者】 余利；

【导师】 王辉；

【作者基本信息】 东华大学 ， 企业管理， 2004， 硕士

【摘要】 内部控制信息的披露已引起了中外会计职业界的广泛关注，美国在经历了多年的自愿性披露内部控制信息以后，现在已经强制要求上市公司对内部控制信息进行披露。我国亦要求上市公司在年报和招股说明书中对内部控制制度的完整性、合理性和有效性做出说明，有的甚至要求注册会计师对内部控制制度进行评价、出具评价报告。但是，我国的内部控制信息披露规定发布时间不长，对披露规定是否合理及实施效果如何，均缺乏相关的研究。基于上述考虑，本文在对美国内部控制信息披露及实务进行介绍的基础上，对我国上市公司2002年年报以及招股说明书中内部控制信息披露状况进行统计分析，以期进一步完善我国内部控制信息披露。全文分为六个部分： 第一部分，上市公司内部控制的基本理论。本章首先回顾了内部控制理论的历史发展进程，即内部控制牵制、内部控制制度、内部控制结构以及内部控制整体框架四个阶段，并总结各发展阶段的特点，做适当评述。其次，借鉴美国的COSO报告，介绍了内部控制整体框架，阐释了内部控制的概念以及其三大目标、五大构成要素，指出目标与构成要素之间的联系。最后，分析了内部控制整体框架构成的基本原则。 第二部分，上市公司内部控制与会计信息的关系。本章从内部控制与会计信息相互影响、相互作用的角度，说明了完善内部控制，能提高会计信息的披露质量，为后文对内部控制信息披露的深入研究打下理论基础。 第三部分，上市公司内部控制信息的披露。本章首先从内部控制与会计报表的关系这个角度，论述了内部控制信息披露的必要性，然后论述了内部控制信息披露的主体与形式，指出上市公司内部控制信息披露应当由公司管理当局进行自我评估后披露，至于披露的形式，可采取目前国际上使用较多的内部控制报告书。我国卜市公司内部控制信息披露研究摘要 第四部分，中美内部控制信息披露规范的比较与借鉴。本章首先对中美两国内部控制信息披露规范的发展现状进行介绍，在此基础上分别对两国内部控制信息披露的规范进行纵向和横向比较，并借鉴国外先进、成熟的观点，对我国的内部控制信息披露的建设提出若干建议。 第五部分，我国上市公司内部控制信息披露的现状。本章从招股说明书和年度报告两个层面，采用实证研究方法，通过具体分析一千多家上市公司披露的内部控制信息，说明当前我国上市公司内部控制信息披露的现状，旨在发现我国上市公司内部控制信息披露在实践中存在的问题。 第六部分，我国上市公司内部控制信息披露的问题与改进。本章首先依据前文论述，总结了我国上市公司内部控制信息披露在规范上和实践中存在的问题，然后有针对性的，从政府监管层面、上市公司层面、注册会计师层面这三个层面，提出了完善我国上市公司内部控制信息披露的建议。更多还原

【Abstract】 The disclosure of internal control information has been paid great attention in accounting field in the whole world. In past, American listed companies voluntarily disclosed internal control information, but now the situation has changed. The government requires listed companies to do so. In china the government has the demand, which demands listed companies to disclose the internal control information completely, reasonably and validly in annual report and prospectus. Some companies even are required to receive the evaluation about the internal control system by certified public accountant (CPA), and which need to present the evaluation report. However, because the rules of disclosure have been put in use for short time and the study on reasonableness and effectiveness of rules is very limited. On the basis, the purpose of my dissertation is to further study the disclosure of internal control information in China.The dissertation constitutes of six parts. The first part presents the basic theory of internal control of listed companies. Firstly, it introduces the theories of internal control, including internal check, internal control, internal control structure and the integrated framework about internal control and summarizing the features in every stage. Secondly, the dissertation makes concrete explanation on integrated framework, referring to the American COSO report and its newly achievement. Finally, the dissertation introduces the principle on which the listed companies make the integrated framework of internal control.The second part concentrates on the relationship between the internal control and accounting information in listed companies. We find that the quality of accounting information will be enhanced if internal control is improved. All the discussions mentioned aboveprovide the theoretical basis for further study.The third part is about the disclosure of internal control information of listed companies, including its necessity, the department in charge of disclosure and its ways. Then the dissertation concludes that its top manageable department should be responsible for implement the disclosure of internal control information of listed companies in internal control report.The forth part covers the comparison of internal control information norm between China and the USA. After introducing and comparing two countries’ norms, the dissertation put some important suggestion for the disclosure of internal control information in China.The fifth part introduces the current situation of the disclosure of internal control information of listed companies in China. Through studying the prospectus and annual report about internal control information of over 1000 listed companies, the dissertation finds the existent problems about the disclosure of internal control information in China.The sixth part is to expound some suggestion of the disclosure of internal control information of listed companies in China by government auditor, listed company and CPA respectively, basing on the points mentioned, by which the existent problems about disclosure will be better.更多还原