河北省上市公司内部控制信息披露现状与建议

摘要

According to the annual reports and the internal control self - assessment reports of the listed companies of Hebei province from 2007 to 2010, the article conducted an analysis on the internal control information disclosures of the listed companies, in- dicating that the levels of the internal control information disclosures of the listed companies are uneven and some companies are short of substantial information disclosures. The main reasons are that there exist no unified guidelines, poor supervisions and inactive information disclosures of the listed companies in China for internal control evaluations. Based on this, the article puts forward some relevant suggestion of improvements.%以2007至2010年河北省上市公司的年报和内部控制自我评价报告为研究对象，对其内部控制信息披露状况进行了分析。研究发现，河北省上市公司内部控制信息披露水平参差不齐，缺乏对实质性信息的披露，其主要原因在于我国关于内部控制评价依据不统一、内外部监管不力以及上市公司的披露态度消极。基于此，文章提出了相关改进建议。