摘要：上市公司內(nèi)部控制信息披露的質(zhì)量直接影響投資者信息的獲取，而投資者必須依賴獲取的信息才能形成對(duì)其內(nèi)部控制的判斷，進(jìn)而做出相應(yīng)的投資決策。自美國發(fā)生震驚世界的安然、世通等事件之后，許多國家對(duì)本國資本市場的監(jiān)管進(jìn)行了深刻的反思，許多國家出臺(tái)了一系列加強(qiáng)企業(yè)內(nèi)部控制的措施并強(qiáng)制要求披露內(nèi)部控制信息。上市公司內(nèi)部控制信息披露是上市公司通過一定的媒介向社會(huì)公眾發(fā)表或發(fā)布公司內(nèi)部控制的現(xiàn)狀，在一定程度上投資者可以據(jù)此判斷財(cái)務(wù)報(bào)告的可靠性。作為上市公司的管理當(dāng)局來說，及時(shí)、適當(dāng)?shù)嘏秲?nèi)部控制信息是管理當(dāng)局表明自己履行受托責(zé)任的一種溝通方式，通過披露內(nèi)部控制信息也可以促進(jìn)管理當(dāng)局持續(xù)地推進(jìn)內(nèi)部控制建設(shè)。

關(guān)鍵詞：上市公司；內(nèi)部控制；信息披露

Abstract:Information disclosure of listed companies within the quality control directly affect investors' access to information, and investors must rely on the information obtained to determine the formation of its internal control, and then make the investment policy. Since the United States shocked the world of Enron, WorldCom and other events, many countries were conducted under the supervision of capital markets had a profound reflection, many countries issued a series of measures to strengthen internal controls and mandatory disclosure of internal control information. Disclosure of internal control of listed companies is a listed company by a certain media published or released to the public the status of internal control, to a certain extent, investors can judge the reliability of financial reporting. As a listed company's management, the timely and proper disclosure of internal control is to manage the information that their fiduciary responsibility as a means of communication, through the disclosure of internal control information can also contribute to promote sustainable management of the construction of internal control.

Key Words：Listed companies; Internal control; Information Disclosure

　　　本文通過閱讀大量相關(guān)期刊，書籍以及圖書館提供的相關(guān)文獻(xiàn)，歸納分析了上市公司內(nèi)部控制信息披露存在的問題，并提出了相應(yīng)的政策建議。總而言之，針對(duì)上市公司內(nèi)部控制信息披露的問題，制定對(duì)應(yīng)的政策，落實(shí)方針，從而保證上市公司內(nèi)部控制信息披露的真實(shí)性、及時(shí)性和可靠性，減少會(huì)計(jì)造假事件的發(fā)生。上市公司提供真實(shí)的會(huì)計(jì)報(bào)告，有利于信息使用者針對(duì)公司的財(cái)務(wù)狀況提出投資決策，推動(dòng)社會(huì)的發(fā)展。