内部控制信息可理解性研究

摘要

The quality of internal control information for effective resource allocation of capital market significance can not be ignored. But the internal control information provider of self service and internal control information cognition lack a certain extent blocked the effective transmission of information,the information investors cognitive bias,affecting the efficiency of capital market. Internal control information based on whether can be understood by investors perspective,cognitive deviation of the internal control information needs of the situation, and analyzes the factors causing this cognitive bias,and then put forward the optimization measures.%内部控制信息质量对于资本市场资源配置的有效性有着不可忽视的意义。但内部控制信息供给者的自我服务和内部控制信息受众的认知欠缺一定程度上阻断了信息的有效传递，使得投资者出现了信息认知偏差，影响了资本市场的有效性。基于内部控制信息是否可以被投资者理解的视角，提出内部控制信息需求者的认知偏差这一现状，并分析了造成这种认知偏差的因素，进而提出了优化措施。