英语论文网

Yunnan Green Land of listed companies in China has sounded the alarm , so that business owners , management clearly recognizes establish a sound internal control disclosure of information of importance . Improve the internal control disclosure of information, from the following several aspects .

从目前情况看，如云南绿大地生物科技有限公司，这家公司上市随处可见。由于市场不完善，相关制度建设不健全，上市公司信息披露的内部控制过于形式化了处理麻烦怀疑。

From the current situation , such as Yunnan Green Land Biological Technology Co., Ltd. This company listed everywhere. Due to market imperfections , related institution building is not sound , the listed company information disclosure of internal control is too formalized a deal with trouble is suspected.

我想建立一个统一的内部控制信息披露，公司的内部控制报告应说明内部控制责任的监管当局一直按照标准设计，并颁布和实施内部控制制度，应申报的企业在按照的有关标准，程序的公司的内部控制有效性的设计和实施进行评估，并发现没有显著内部控制的缺陷是有效的公司声明并没有出现在财务报告和安全性和公司资产的完整性可靠性有重大不利影响的情况。

I think for the establishment of a unified internal control information disclosure , the Company's internal control report should indicate the regulatory authorities of the internal control responsibilities have been in accordance with the standard design and promulgated and implemented the internal control system , should declare the enterprise in accordance with the relevant standards , procedures for the the company's internal control effectiveness of the design and implementation were evaluated and found no significant deficiencies in internal control is effective corporate statement does not occur on the reliability of financial reporting and the security and integrity of corporate assets have a material adverse impact on the situation . Among them, the Board of Directors declared its financial reporting responsibilities for the internal control system , can enhance its internal control awareness . In line with the principle of cost-effectiveness under the enterprise should be a basic internal control system are briefly described , in order to be evaluated information users . Supervision departments should also pass the relevant norms of internal control disclosure of information in such form as may refer to the basic styles.

Left Tian Fang ( 2010 ) that the current , internal control of listed company information disclosure requirements have not been effectively implemented , internal control information disclosure of listed companies on the role of general lack of knowledge. Li Fei ( 2009 ) based on the spot in 2008 's Shanghai A listed company's annual report analyzing results in ST companies to disclose internal control self- assessment of the Board less than 20% , CPA audit opinion less than 10% , the listed company does not Recognizing the importance of information disclosure of internal control .

Xuesong ( 2010 ) pointed out that the internal control information are able to better reflect the internal control structure of listed companies in one of the messages , because it is closely related to the authenticity of the financial statements , which is the company's disclosure of information is very important part of the world. While China started late disclosure of internal control , internal control of listed companies understand the importance of information disclosure , internal control information disclosure lack of legal supervision , inadequate supervision of regulatory agencies .