内部控制信息披露的影响研究-以欣泰股份有限公司为例.docxVIP

内部控制信息披露的影响研究--以欣泰股份有限公司为例 摘 要 随着上市公司信息披露不规范等事件的频繁发生，公司内部控制的建立越来越受到国家的重视。自 2012 年起，我国强制要求上市公司披露内部控制信息并且需经会计师事务所评估，特别是对外公布说明内部控制缺陷及其类型。公司内部控制信息披露有很多的影响因素，其中值得注意的是独立审计这个关键领域。会计师事务所从外部对公司的内部控制进行审计监督的这个环节是公司治理的一个方面。除此之外，为了补充公司的自我认知能力，发现更多的关于自身所存在的关于内部控制信息披露的相关问题，帮助欣泰股份有限公司建立健全的内部控制体系，使内部控制体系更加完善；还有就是，独立审计可以帮助欣泰股份有限公司的内部控制所存在的问题并加以披露。所以，这对于研究本文的论文题目（内部控制信息披露的影响研究）是不可或缺的，而且还对公司有所帮助，有益于发现由于自身能力匮乏而未被发现的内控缺陷，进而完善内部控制体系，从而实现对各自利益相关者的保护及实现企业的健康发展具有一定的指导意义。 关键词：内部控制；内部控制信息披露；内控制度 ABSTRACT With the frequent occurrence of non-standard information disclosure of listed companies, the establishment of internal control of companies has been paid more and more attention by the state. Since 2012, China has mandated that information disclosure of listed companies should be evaluated by accounting firms, especially the disclosure of internal control defects and their types. The disclosure of internal control defects by the company is affected by many aspects, among which independent audit is a key area worthy of the companys attention. As a part of corporate governance, accounting firms audit and supervise the companys internal control from the outside. On the one hand, by supplementing the companys self-cognition ability, they can find more defects in internal control, help the company establish a sound internal control system, and improve the internal control system. In addition, independent audit can help find problems in the internal control information of xintai electric coltd. and disclose them. So, for the research paper topics of this paper the influence of the independent audit of internal control is indispensable, but also be helpful to the company, is found due to the lack of their own capabilities and the undetected internal control defects, and perfect the internal control system, so as to realize the protection of their stakeholders and achieve the healthy development of the enterprise has a certain guiding significance. Key words：Internal control;Disclosure of internal c