我国上市公司内部控制信息披露质量研究.doc
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我国上市公司内部控制信息披露质量研究,——以中小板电子板块为例17000字原创毕业论文，本站独家提交，推荐使用摘要 中小企业在我国经济活动中占有重要地位,发展中小企业需要资金扶持,所以自2004年我国开始试运行中小企业板,支持中小企业的发展。但是,近年来发生的多起会计造假案件，显示出我国公司的治理环境中内部控制的薄弱以及...
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我国上市公司内部控制信息披露质量研究
——以中小板电子板块为例
17000字
原创毕业论文，本站独家提交，推荐使用
摘要 中小企业在我国经济活动中占有重要地位,发展中小企业需要资金扶持,所以自2004年我国开始试运行中小企业板,支持中小企业的发展。但是,近年来发生的多起会计造假案件，显示出我国公司的治理环境中内部控制的薄弱以及相关信息披露的缺乏，笔者希望通过这些研究能够对完善内部控制制度有所帮助，通过完善上市公司内部控制信息披露机制,从而提高上市公司内部控制信息披露质量。
本文基于这一背景，展开了对中小板电子行业上市公司内部控制信息披露质量的研究。首先明确了相关概念论述，然后对中小板电子行业上市公司内控信息披露的现状进行披露，再结合国家相关规定，对中小板电子行业内控信息披露质量水平进行评估，从中分析内控信息披露质量的影响因素，最后有针对性的提出几点加强内控信息披露质量的建议。
关键词：中小板 内部控制 信息披露质量 影响因素 建议
Internal control information disclosure of listed companies in our country quality research
———To SME electronic plate as an example
Abstract Occupies an important place in the small and medium-sized enterprises in our country's economic activities, support the development of small and medium-sized enterprises need, so since 2004 began trial operation in our country small and medium-sized enterprise board, support the development of small and medium-sized enterprises. However, in recent years, several cases of accounting fraud, shows that China's corporate governance environment of internal control is weak, and the lack of relevant information disclosure, the author hopes the research can help improve the system of internal control, through the perfect mechanism of internal control information disclosure of listed companies, so as to improve the quality of internal control information disclosure of listed companies.
Based on this background, this paper carried out for small and medium-sized board listed company in electronics industry internal control information disclosure quality research. First has been clear about the related concepts, and then to small and medium-sized board electronics industry present situation of internal control disclosure of information disclosure of listed companies, combined with the relevant provisions of the state, for small and medium-sized board in the electronics industry to eva luate internal control information disclosure quality level, we analyzed the influence factors of internal control information disclosure quality, targeted puts forward some Suggestions for strengthening internal control information disclosure quality.
Keywords SME internal control information disclosure quality influencing factors Suggestions
目录
引言····················································1
第一章 中小企业及内部控制信息披露的概述·················1
1.1中小企业的概念及其在我国的重要地位··························1
1.1.1中小企业的概念··········································1
1.1.2中小企业在我国的重要地位································2
1.2内部控制的概念及其组成要素··································2
1.2.1内部控制的概念···········································3
1.2.2内部控制的组成要素······································3
1.3内部控制信息披露的概念及其意义······························4
1.3.1内部控制信息披露的概念··································4
1.3.2内部控制信息披露的意义··································4
第二章 中小板电子行业内部控制信息披露的现状及其分析·····5
2.1中小板的发展现状············································5
2.1.1中小板的概念············································5
2.1.2中小板的具体发展现状分析································6
2.2中小板电子行业内部控制信息披露现状··························8
2.2.1中小板电子行业发展现状··································8
2.2.2中小板电子行业内部控制信息披露质量水平的评估············8
2.3中小板电子行业内部控制信息披露质量的影响因素分析············11
2.3.1外部因素················································11
2.3.2内部因素················································13
第三章提高中小板电子行业内部控制信息披露质量的几点建议··14
3.1宏观建议·················································..
——以中小板电子板块为例
17000字
原创毕业论文，本站独家提交，推荐使用
摘要 中小企业在我国经济活动中占有重要地位,发展中小企业需要资金扶持,所以自2004年我国开始试运行中小企业板,支持中小企业的发展。但是,近年来发生的多起会计造假案件，显示出我国公司的治理环境中内部控制的薄弱以及相关信息披露的缺乏，笔者希望通过这些研究能够对完善内部控制制度有所帮助，通过完善上市公司内部控制信息披露机制,从而提高上市公司内部控制信息披露质量。
本文基于这一背景，展开了对中小板电子行业上市公司内部控制信息披露质量的研究。首先明确了相关概念论述，然后对中小板电子行业上市公司内控信息披露的现状进行披露，再结合国家相关规定，对中小板电子行业内控信息披露质量水平进行评估，从中分析内控信息披露质量的影响因素，最后有针对性的提出几点加强内控信息披露质量的建议。
关键词：中小板 内部控制 信息披露质量 影响因素 建议
Internal control information disclosure of listed companies in our country quality research
———To SME electronic plate as an example
Abstract Occupies an important place in the small and medium-sized enterprises in our country's economic activities, support the development of small and medium-sized enterprises need, so since 2004 began trial operation in our country small and medium-sized enterprise board, support the development of small and medium-sized enterprises. However, in recent years, several cases of accounting fraud, shows that China's corporate governance environment of internal control is weak, and the lack of relevant information disclosure, the author hopes the research can help improve the system of internal control, through the perfect mechanism of internal control information disclosure of listed companies, so as to improve the quality of internal control information disclosure of listed companies.
Based on this background, this paper carried out for small and medium-sized board listed company in electronics industry internal control information disclosure quality research. First has been clear about the related concepts, and then to small and medium-sized board electronics industry present situation of internal control disclosure of information disclosure of listed companies, combined with the relevant provisions of the state, for small and medium-sized board in the electronics industry to eva luate internal control information disclosure quality level, we analyzed the influence factors of internal control information disclosure quality, targeted puts forward some Suggestions for strengthening internal control information disclosure quality.
Keywords SME internal control information disclosure quality influencing factors Suggestions
目录
引言····················································1
第一章 中小企业及内部控制信息披露的概述·················1
1.1中小企业的概念及其在我国的重要地位··························1
1.1.1中小企业的概念··········································1
1.1.2中小企业在我国的重要地位································2
1.2内部控制的概念及其组成要素··································2
1.2.1内部控制的概念···········································3
1.2.2内部控制的组成要素······································3
1.3内部控制信息披露的概念及其意义······························4
1.3.1内部控制信息披露的概念··································4
1.3.2内部控制信息披露的意义··································4
第二章 中小板电子行业内部控制信息披露的现状及其分析·····5
2.1中小板的发展现状············································5
2.1.1中小板的概念············································5
2.1.2中小板的具体发展现状分析································6
2.2中小板电子行业内部控制信息披露现状··························8
2.2.1中小板电子行业发展现状··································8
2.2.2中小板电子行业内部控制信息披露质量水平的评估············8
2.3中小板电子行业内部控制信息披露质量的影响因素分析············11
2.3.1外部因素················································11
2.3.2内部因素················································13
第三章提高中小板电子行业内部控制信息披露质量的几点建议··14
3.1宏观建议·················································..
