摘要
目前,我国一些公司内部控制审计缺乏明确的责任主体、有效的内部执行与外部监管,从而导致了内部控制信息披露缺乏实质性,甚至有时会出现虚假披露的现象。企业出于各种因素,对于内部控制的审计结果往往拒绝或者进行粉饰后才披露,这对于外部投资者而言,信息的不对称将会误导投资者进行错误的投资,从而导致资金的亏损与市场竞争的不公平,直接损害投资者的利益。因此,优化上市公司内部控制以保护投资者的利益显得尤为重要。因此,应该采取与上述问题相应的对策,加强法制建设,保证法律执行力,企业也应积极构建内部控制制度。
At present,the internal control audit of some companies in China lacks a clear responsible entity,effective internal execution and external supervision,which leads to the lack of substantive disclosure of internal control information,and sometimes even false disclosure.For various reasons,companies often refuse to disclose the audit results of internal control or disclose them after whitewashing.For external investors,the asymmetry of information will mislead investors to make the wrong investment,resulting in loss of funds and Unfair market competition directly damages the interests of investors.Therefore,it is particularly important to optimize the internal control of listed companies to protect the interests of investors.Therefore,countermeasures corresponding to the above issues should be taken to strengthen the construction of the legal system and ensure law enforcement,and enterprises should also actively build internal control systems.
作者
陈硕
Chen Shuo(Nanjing Audit University,Nanjing 211815,Jiangsu)
出处
《江苏商论》
2020年第6期80-83,共4页
Jiangsu Commercial Forum
关键词
内部控制
信息披露
监管体系
internal control
information disclosure
regulatory system
