上市公司内部控制缺陷信息披露规范性研究
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上市公司内部控制美国、世通等事件发生之后，包括美国在内的许多国家对本国自此市场的监管进行了深刻的反思，许多国家不仅出台了一系列加强内部控制信息披露的制度，还强制性要求上市公司对内部控制信息进行披露。在这之后，我国也借鉴了国外的一些有关于内部控制缺陷信息披露的法案来完善我国上市公司的内部控制信息披露制度的构建，同时，我国相关部门也对我国上市公司内部控制缺陷信息披露颁布了一系列的规范性文件。我国国内上市公司内部控制的弱化，管理层对内部控制承担的法律责任较小，投资者无法有效的区别上市公司披露的内部控制信息是否真实和准确，有可能会致使投资者承担巨额的损失。如何加强上市公司的内部控制，监管者应完善我国上市公司相关的法律法规；如何强制披露内部控制信息，监管者加强对公司内部控制信息披露的监管力度；如何规范内部控制缺陷信息披露一直以来都是监管者们关注的问题之一，加强公司内部本身的责任主体和独立性。本篇文章是在借鉴国内外上市公司内部控制信息披露制度变迁的基础上，对构建我国上市公司内部控制缺陷信息披露制度有着一定的借鉴作用。
关键词：内部控制 信息披露 内部控制缺陷
Normative research on internal control defect information disclosure of listed companie
Abstract
Since the events in the United States and worldcom in 2001, many countries, including the United States, have made profound reflections on the regulation of their markets. Many countries have not only introduced a series of systems to strengthen the disclosure of internal control information, but also mandatory requirements for listed companies to disclose internal control information. After that, China also drew lessons from some foreign laws on internal control defect information disclosure to improve the construction of the internal control information disclosure system of China's listed companies. At the same time, China's relevant departments also issued a series of normative documents on the internal control defect information disclosure of China's listed companies. Due to the weakening of internal control of domestic listed companies, the management level has little legal responsibility for internal control, and investors cannot effectively distinguish whether the internal control information disclosed by listed companies is true and accurate, which may cause investors to bear huge losses. How to strengthen the internal control of listed companies, regulators should improve China's listed companies related laws and regulations; How to compulsorily disclose the internal control information and how to strengthen the supervision of the internal control information disclosure; How to regulate the disclosure of internal control defects has always been one of the concerns of regulators to strengthen the responsibility and independence of the company itself. Based on the changes of the internal control information disclosure system of listed companies at home and abroad, this paper can be used for reference to construct the internal control defect information disclosure system of listed companies in China.
Key words: Internal control, Information Disclosure, Internal Control Deficiencies
关键词：内部控制 信息披露 内部控制缺陷
Normative research on internal control defect information disclosure of listed companie
Abstract
Since the events in the United States and worldcom in 2001, many countries, including the United States, have made profound reflections on the regulation of their markets. Many countries have not only introduced a series of systems to strengthen the disclosure of internal control information, but also mandatory requirements for listed companies to disclose internal control information. After that, China also drew lessons from some foreign laws on internal control defect information disclosure to improve the construction of the internal control information disclosure system of China's listed companies. At the same time, China's relevant departments also issued a series of normative documents on the internal control defect information disclosure of China's listed companies. Due to the weakening of internal control of domestic listed companies, the management level has little legal responsibility for internal control, and investors cannot effectively distinguish whether the internal control information disclosed by listed companies is true and accurate, which may cause investors to bear huge losses. How to strengthen the internal control of listed companies, regulators should improve China's listed companies related laws and regulations; How to compulsorily disclose the internal control information and how to strengthen the supervision of the internal control information disclosure; How to regulate the disclosure of internal control defects has always been one of the concerns of regulators to strengthen the responsibility and independence of the company itself. Based on the changes of the internal control information disclosure system of listed companies at home and abroad, this paper can be used for reference to construct the internal control defect information disclosure system of listed companies in China.
Key words: Internal control, Information Disclosure, Internal Control Deficiencies