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伴随经济不断快速发展,上市公司也面临越来越多的问题。近年来,国内外一些大型知名上市公司出现财务舞弊、弄虚作假等行为,让政府监管部门、公司管理者、投资者等利益相关者对上市公司的内部控制和内部控制信息披露产生密切关注。针对国内上市公司内部控制信息披露的不规范,我国监管部门在2008年和2010年发布了《企业内部控制基本规范》和《企业内部控制配套指引》,基本建立了内部控制体系和规范了内部控制信息披露的要求。因此,本文根据国内外相关理论,研究内部控制信息披露质量与公司绩效的相关性,从而针对整个资本市场的规范发展提出有关建议。
With the continuous rapid economic development, listed companies are also facing more and more problems. In recent years, some well-known domestic and foreign listed companies appear financial fraud, fraud and other acts, so that government regulators, corporate managers, investors and other stakeholders on the listed company’s internal control and internal control information disclosure closely watched. In response to the non-standardization of internal control information disclosure of domestic listed companies, China’s regulatory authorities released the “Basic Standards for Enterprise Internal Control” and the “Guidelines for Supporting Enterprise Internal Control” in 2008 and 2010, basically established the internal control system and standardized the internal control Information disclosure requirements. Therefore, according to the relevant theories at home and abroad, this paper studies the correlation between the quality of information disclosure of internal control and the performance of the company, and puts forward some suggestions to regulate the development of the entire capital market.