上市公司内部控制信息披露问题研究

福州外语外贸学院本科毕业论文（设计）

题目：上市公司内部控制信息披露问题研究———以双汇集团为例

系(部)：财会系

年级： 2013级

专业：财务管理

姓名：

学号：

指导教师：

职称：副教授

二〇一七年五月一日

独创性声明

本毕业设计（论文）是本人在导师指导下独立完成的。文中引用他人研究成果的部分已在标注中说明；其他同志对本论文（设计）的启发和贡献均已在谢辞中体现；其它内容及成果为本人独立完成。特此声明。

论文作者签名：日期：2016年5 月1日

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论文作者签名：指导教师签名：日期：

上市公司内部控制信息披露问题研究——以双汇集团

为例

内容摘要

当前世界经济发展体系正处于快速的发展状态，经济全球化已经成为当前经济发展的必然趋势，单一国家或者局部地区封闭式的经济交流势必会被世界经济发展所淘汰，在经济全球化迅速发展的过程中，市场经济的竞争情况也越演越烈，尤其是一旦全球经济危机发生之后，将会迅速波及世界上绝大多数的国家，导致金融危机的进一步加剧，其中上市公司受到的影响尤为巨大。目前，世界上很多企业都是因为内部控制的缺失导致企业难以经营，或者直接倒闭，例如雷曼兄弟、中信泰富等等，这些企业的亏损或者倒闭给资本市场上的投资者带来很大的冲击，严重打击了其投资的积极性和信心。从我国经济发展历史来看，我国内部控制信息披露相关领域的建设非常晚，且在发展过程中并没有得到社会各级的普遍重视，发展十分缓慢且不完善，虽然近年来我国已经加强对此方面的建设和发展，但是仍存在很多问题制约其发展和发挥作用，例如很多披露只是走形式、披露内容标准不一、披露内容弄虚造假、相关部门监管不力等等，这些问题直接对我国内部控制信息的可靠性和有效性产生了不利影响。在这种背景下，研究我国当前上市公司内部控制信息披露问题具有很强的理论意义和实践意义，本次研究工作提出了当前我国上市公司在内部控制信息披露当中存在的普遍问题，并且提出了具有操作性的可行性措施，旨在帮助我国上市公司尽快完善内部控制信息披露制度，为我国资本市场营造良好的投资环境，进一步提升我国经济的发展速度，为我国建设社会主义国家提供强大力量。

关键词：上市公司内部控制信息披露问题研究

Research on the disclosure of internal control information of listed companies——To the Shuanghui group as an example

abstract

The current world economic development system is in rapid development, economic globalization has become an inevitable trend of current economic development, single country or local closed economic exchanges is bound to be eliminated by the development of the world economy, in the process of rapid development of economic globalization, the competition of market economy is becoming more and more intense, especially once the global economic crisis, will quickly spread to most of the countries in the world, leading to further aggravate the financial crisis, the influence of the listed company is particularly large. At present, the world's many enterprises because of the lack of internal control in enterprises is difficult to operate, or directly The collapse of Lehman brothers, for example, CITIC Pacific and so on, these enterprises loss or collapse of the capital market investors have a great impact, a serious blow to the investment enthusiasm and confidence. From the history of economic development of our country, the construction of information disclosure of related areas of internal control in our country very late, and in the process of development there is no universal attention at all levels of society, development is very slow and not perfect, although in recent years, our country has strengthened the construction and development, but there are still play a role in restricting the development and many problems, such as a lot of disclosure just a formality disclosure standards, disclosure falsification and fraud, The relevant departments of supervision and so on, these problems directly on the reliability of information of internal control in China and effectively adversely affected. In this context, the research has great theoretical and practical significance of information disclosure of internal control of the current listed companies in China, through the study of this problem, puts forward the control problem the existence of information disclosure of internal in Listed Companies in China, and according to the actual situation of China's current economic development and social construction, puts forward some feasible measures of operation, in order to help Chinese listed companies as soon as possible after the link of internal control information disclosure, China's capital market caused a good investment Environment, to further enhance the speed of China's economic development, for our country to build a powerful socialist country Key words: listed company，internal control，information disclosure，problem research