【作者】 丁宁；

【导师】 刘银国；

【作者基本信息】 安徽财经大学 ， 会计（专业学位）， 2017， 硕士

【副题名】以欣泰电气为例

【摘要】 上市公司内控信息披露对企业管理层和其他外部信息需求者都很有参考价值,一方面它可以为其他信息需求者提供他们需要的重要信息,是利益相关者进行决策时的重要依据,另一方面它可以提高管理当局对内控的认识。我国内控信息披露相关规范虽然已经得到进一步的完善,但由于我国内部控制信息披露起步时间较晚,发展也没有得到完善,所以仍然存在着很多影响内控信息真实性与可靠性的现象,以上阐述可以看出,研究中国当前上市企业内控信息披露是有一定的实践意义和理论意义。本文以内控信息披露为研究对象,通过文献分析法,整理了许多相关文献,并且笔者也在迪博系统里找到2011年至2015年的《我国上市公司内部控制白皮书》,并对我国上市公司2011年到2015年期间关于内控信息披露的数据统计进行整理。本文使用案例分析法来展现我国内部控制信息披露机制中尚存的一些问题,并结合案例实际情况分析了其存在的问题以及成因,最后给予案例启示。本文研究体系分为七个主要部分。其中第一部分是绪论,介绍了论文的研究背景、研究意义、国内外文献综述、研究思路和方法;第二部分是相关概念界定和理论基础;第三部分为我国上市企业内控信息披露的现状分析,先介绍了我国上市企业内控信息披露的相关规范,再从内控自评报告和内控审计报告两个角度分析了上市公司内控信息披露的现状;第四、第五部分是以欣泰电气作为论文案例,其中第四部分介绍了欣泰电气的基本情况和欣泰电气目前的内控体系运行情况,第五部分介绍了欣泰电气内控信息披露具体存在的问题和问题形成的原因,成因从公司、监管机构、审计机构来分析;第六部门是欣泰电气案例给我国上市公司的启示,从公司、监管机构、审计机构三个层面进行分析;最后部分是研究结论和研究展望。更多还原

【Abstract】 The internal control information disclosure of the listed company is of great reference value to the management and other external information needs of the listed company.On the one hand,it can provide important information for other information demanders,which is the important basis for the decision-making of the stakeholders.It can improve the management of the internal control of the understanding.Although the relevant norms of internal control information disclosure in China has been further improved,but because of China’s internal control information disclosure late start,development has not been improved,so there are still many internal control information on the authenticity and availability of the phenomenon,It is pointed out that it is of practical and theoretical significance to study the internal control information disclosure of listed companies in China.In this paper,the internal control information disclosure as the object of study,through the literature analysis,finishing a lot of related literature,and the author himself in the Dibo system to find 2011 to 2015,"China’s listed companies internal control white paper" on China’s listed companies in 2011 Statistics on the internal control information disclosed during the year 2015.This paper uses the case analysis method to show some problems existing in the information disclosure mechanism of China’s internal control,and analyzes the existing problems and causes of the case,and finally gives the case revelation.The research system is divided into seven main parts.The second part is the theoretical part of the internal control information disclosure.The third part is the background analysis of the internal control information disclosure of the listed companies in China.The second part is the theoretical part of the internal control information disclosure.The third part is the background analysis of the internal control information disclosure of the listed companies in China.The second part is the theoretical part of the internal control information disclosure.This paper introduces the relevant rules of internal control information disclosure of listed companies in China,and then analyzes the status quo of internal control information disclosure of listed companies from two perspectives: internal control self-evaluation report and internal control audit report.Fourthly,the fifth part is based on Xintai Electric The fourth part introduces the basic situation of Xintai Electric and the current operation of Xintai Electric’s internal control system.The fifth part introduces the problems and the causes of the formation of Xin Tai Electric internal control information.The causes are from the company,The regulatory body,the audit institution to analyze;the sixth sector is Xin Tai electrical financial counterfeiting case to our listed company’s inspiration,from the company,the supervisory body,the audit organization three levels carries on the analysis;The last part is the research conclusion and the research prospect.更多还原