金融业上市公司公司治理与信息披露概要1.docVIP

摘要 在现在企业制度中，内部控制是公司治理极其重要的组成部分。近年来国内外爆发的各种财务舞弊的丑闻，经有关部门调查研究都揭示出内部控制失控是罪魁祸首，因此内部控制信息披露越来越多的收到监管当局和投资者的广泛关注。之前财政部会同其他部委发布《企业内部控制基础规范》，使得我国的背部控制信息霹雳规范体系得到健全。上市公司的发展，对推动我国金融业的发展起了重要作用。而在我国的一些法律法规中，也对上市公司做了一定的管理。但由于在发展的过程中，一些上市公司的信息披露不断的出现问题，而通过披露相关的内部控制信息，一方面有助于委托人了解公司内部生产经营、内部控制盒执行的真实情况，另一方面也能促进管理当局更加重视内部控制，并进一步改善公司的内部控制。 本文通过将规范研究方法，从公司治理角度研究内部治理和外部治理对内部控制信息披露的影响。 关键词：上市公司；公司治理；内部控制；信息披露 Abstract In the modern enterprise system, internal control is a very important part of corporate governance. All kinds of financial fraud at home and abroad in recent years the outbreak of the scandal, the relevant departments of the investigation research reveals the internal control is arch-criminal, so the internal control information disclosure more and more received widespread attention from regulators and investors. Before the Ministry of Finance and other ministries issued the enterprise internal control basic norms, the back control information Bang standard system in our country has been a sound. The development of listing Corporation, played an important role in promoting the development of Chinas financial industry. In some of the laws and regulations of our country, also do the management of listing Corporation. But in the process of development, some of the information disclosure of listing Corporation continue to appear problem, and through the disclosure of internal control information, help the client understand the internal production management, internal control real box execution on the one hand, on the other hand, can also promote the management authorities pay more attention to the internal control, and further to improve the internal control of the company. In this paper, the normative research methods, from the impact of corporate governance on the internal governance and external governance on the disclosure of internal control information. Key word:Listing Corporation；Corporate governance; internal control; inform