我国内部控制自我评价信息披露研究-以食品饮料行业为例

我国内部控制自我评价信息披露研究-以食品饮料行业为例(16000字)
摘  要：内部控制信息披露能够督促企业建立和实施有效的内部控制，并为投资者提供财务报告舞弊的早期预警信号，提高公司信息披露质量。本文主要针对我国内部控制自我评价信息披露存在的问题及其问题存在的原因进行研究，如披露内容形式化、笼统化、格式内容混乱等，并针对这些问题提出改进建议，从而在促使企业提高经营效率和效果，促进企业实现自身的发展战略的同时提高公司信息披露的质量，使其利益相关者能得到真实、可靠及实用的相关信息。
关键词：内部控制；自我评价；上市公司；财务报告

The study on disclosuring internal control self assessment information of our country---- With food and beverage industry as an example
Abstract：Internal control disclosure can urge enterprises to establish and implement the effective internal control, and provide investors with early warning signal of financial irregularities reporting, improve the quality of corporate disclosure information. This paper mainly for disclosing the existence question of our country’s internal control self assessment information and researching the reason of the existence problem, such as, disorganized content, gengral content, format, and puts forward Suggestions on these question, which can prompte enterprises to improve management efficiency and effect, improve the quality of the information disclosure at the same time realizing their own development strategy , make its stakeholders can get real, reliable and practical information.
Key words：Internal control; Self assessment; The listed company; Financial report