摘要
基于《企业内部控制基本规范》及其配套指引的要求及山东上市公司公开披露的内部控制(以下简称内控)相关信息,探讨规范体系在山东上市公司的实施现状及其发展变化情况,以说明规范体系的实施对企业内控产生的影响.采用数据统计、对比分析的方法,可以看出规范体系实施后,山东省上市公司对内控各要素的建设及信息披露在整体上得到了一定的发展,但在某些方面还存在缺乏实质控制、披露不详等问题,据此,从提高效率,完善评价,加大执行力度,减少舞弊等方面对我国的内控建设提出一些建议.
Based on the demands of basic norms of internal control and guidelines and the open information about internal control of listed companies in Shandong province,the implementation of internal control standard system in the present situation and its development of Shandong listed companies are discussed to explain the system′s influence on enterprise.The statistical and comparative analysis indicate that the listed companies in Shandong province have developed greatly in the construction on five elements and the disclosure of internal control.But some problems also exist such as lack of substantive control and disclosure unknown.Therefore,some suggestions are put forward to improve China′s internal control constructionacoording to efficiency,evaluation,enforcement,and fraud prevention.
出处
《西安工程大学学报》
CAS
2015年第1期128-133,共6页
Journal of Xi’an Polytechnic University
关键词
内部控制
规范体系
上市公司
信息披露
internal control
standard system
listed company
information disclosure
作者简介
通讯作者：田雪峰（1974-），女，黑龙江省齐齐哈尔市人，中国石油大学（华东）副教授，博士，研究方向为环境管理舍计、EVA、财务管理等．E-mail：caroline111cn@126．com
