国内外上市公司内部控制信息披露的比较研究

摘要

This paper compares the internal control information disclosure of listed companies in some countries, and gives some suggestions on internal control information disclosure of Chinese listed companies.%本文对美国、英国等国家的内部控制信息披露进行了梳理和比较，对中国内部控制信息的披露提出了政策建议。