英语论文网

Liuqiu Ming ( 2002 ) through the range of 2001 under the approval system implemented in the placement of listed companies study presents information on the listed company's internal control form and content to make a unified and clear mandatory regulations to strengthen the internal control theory , the formation of is in line with the actual situation of Chinese enterprises , but also with internationally accepted standards of theoretical system of internal control , internal control attestation practice to develop norms to guide the internal control attestation CPA work . Li ( 2004 ) proposed theoretically sound governance structure of listed companies , to carry out the management of the internal control self-assessment , internal audit plays in the internal control disclosure of information is an important role in establishing a unified evaluation of internal control standards, to strengthen the monitoring of internal controls , such as improving information disclosure of internal control information disclosure proposals.

Wu Chun Gu ( 2009 ) believes that therefore , the implementation of mandatory information disclosure of internal control at the same time , supervision departments should strengthen information disclosure regulation , increased disclosure of non-compliance and improve the company's punishment CPA forensic audit of internal control evaluation reports.

Gao Xiaodong ( 2008 ) through the internal control information disclosure of listed companies of the status quo and Causes of China's listed companies raised the lack of public recognition of the internal control standards , representing a sound internal control information disclosure requirements , CPAs specific operation of internal control evaluation methods and internal control information disclosure of legal supervision four external causes , and suggested encourage listed companies to voluntarily disclose internal control information disclosure norms scope, content and form of disclosure of information to further clarify the responsibilities of internal control body , as soon as possible internal control standards and evaluation norms , to strengthen the internal control of voluntary information disclosure regulation.

Yunnan Green Land Biological Technology Co., Ltd. 2010 Annual Report The main contents include the basic situation , Accounting Data and Business Data Changes in Share Capital and Shareholders , Officers and Employees , corporate governance, Shareholders' General Meeting , Board Report of the Supervisory Committee reports, financial reports and other significant matters. There is no separate disclosure of the internal control assessment reports of the directors and the supervisory committee did not issue a definitive report on the internal control environment , risk assessment, control activities , information and communication and supervision of information disclosure evaluation reports, internal control disclosure of information content is simple , perfunctory. This has seriously affected the investors, creditors judgment decisions , is not conducive to enterprise development .

Supervisory mere formality, has been completely replaced. Prior to 2009 , chairman of Xuekui concurrently general manager , chairman of the board since April 2010 Adjunct Secretary of the Board , a chairman dominance, in the Board has absolute leadership. The introduction of the new executives and the lack of