我国上市公司内部控制信息披露存在的问题及对策

摘要

目前，我国上市公司内部控制信息披露主要存在的问题是：相关法律法规之间要求不统一；公司治理结构不完善；内部控制信息自愿披露缺乏主动性；披露的信息不完整、不真实、不及时；内部控制信息披露监管不力。完善内部控制信息披露的措施：统一内部控制相关法律法规；完善公司治理结构；增强企业管理者对内部控制信息披露的认识，加强对内部控制信息披露的监管力度；规范内部控制信息自愿、真实、及时披露。%Now the main problems in information disclosure of internal control in China＇s listed companies are disunity between related laws and regulations, imperfection in corporate governance, lack of initiative, incomplete, unreal, and out of time information disclosure, and weak supervision in information disclosure of interna/control. The strategies to improve information disclosure of internal control are to unify related laws and regulations, to improve corporate governance, to increase managers＇ recognition and supervision on information disclosure, to regulate initiative, truth, and immediacy of information disclosure.