| 上市公司内部控制信息披露问题研究--以民生银行为例 |
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| 引用本文： | 陈静波,袁卫秋.上市公司内部控制信息披露问题研究--以民生银行为例[J].安徽广播电视大学学报,2016(1):41-44. |
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| 作者姓名： | 陈静波 袁卫秋 |
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| 作者单位： | 南京财经大学会计学院,南京,210046 |
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| 摘 要： | 在深入研究民生银行2010至2014年对外公布的年报、内部控制自我评价报告及财务报告审计意见的基础上，对其近五年内部控制信息披露情况进行对比分析，发现该银行对外披露的内部控制信息虽然各种报告的形式齐全，但是实际上存在着形式化严重、内容空泛等问题，并没有真正深入披露，很多问题亟待改进。针对出现的问题提出了相应的对策建议。
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| 关 键 词： | 上市公司 内部控制 信息披露 |
Research on Internal Control Information Disclosure Issues of the Listed Companies---A Case Study of China Minsheng Bank |
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| CHEN Jing-bo,YUAN Wei-qiu.Research on Internal Control Information Disclosure Issues of the Listed Companies---A Case Study of China Minsheng Bank[J].Journal of Anhui Television University,2016(1):41-44. |
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| Authors: | CHEN Jing-bo YUAN Wei-qiu |
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| Abstract: | Based on the in‐depth study of Minsheng Bank's announced 2010‐2014 annual report ,the inter‐nal control self‐assessment reports and the auditor's opinions of the financial reports ,a comparative analysis of its internal control information disclosure in recent five years has been made ,w hich finds that the internal control of the bank offers complete reports of the information disclosure ,but there actually exists serious problems such as formalization and vague content .A lot of problems still need to be solved ,for w hich this article puts forward the corresponding countermeasures . |
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| Keywords: | listed companies internal control information disclosure |
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