我國上市公司內(nèi)部控制信息披露質(zhì)量研究
——以中小板電子板塊為例

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摘要 中小企業(yè)在我國經(jīng)濟(jì)活動(dòng)中占有重要地位,發(fā)展中小企業(yè)需要資金扶持,所以自2004年我國開始試運(yùn)行中小企業(yè)板,支持中小企業(yè)的發(fā)展。但是,近年來發(fā)生的多起會(huì)計(jì)造假案件，顯示出我國公司的治理環(huán)境中內(nèi)部控制的薄弱以及相關(guān)信息披露的缺乏，筆者希望通過這些研究能夠?qū)ν晟苾?nèi)部控制制度有所幫助，通過完善上市公司內(nèi)部控制信息披露機(jī)制,從而提高上市公司內(nèi)部控制信息披露質(zhì)量。
本文基于這一背景，展開了對(duì)中小板電子行業(yè)上市公司內(nèi)部控制信息披露質(zhì)量的研究。首先明確了相關(guān)概念論述，然后對(duì)中小板電子行業(yè)上市公司內(nèi)控信息披露的現(xiàn)狀進(jìn)行披露，再結(jié)合國家相關(guān)規(guī)定，對(duì)中小板電子行業(yè)內(nèi)控信息披露質(zhì)量水平進(jìn)行評(píng)估，從中分析內(nèi)控信息披露質(zhì)量的影響因素，最后有針對(duì)性的提出幾點(diǎn)加強(qiáng)內(nèi)控信息披露質(zhì)量的建議。
關(guān)鍵詞：中小板 內(nèi)部控制 信息披露質(zhì)量 影響因素 建議


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


目錄
引言····················································1
第一章 中小企業(yè)及內(nèi)部控制信息披露的概述·················1
1.1中小企業(yè)的概念及其在我國的重要地位··························1
1.1.1中小企業(yè)的概念··········································1
1.1.2中小企業(yè)在我國的重要地位································2
1.2內(nèi)部控制的概念及其組成要素··································2
1.2.1內(nèi)部控制的概念···········································3
1.2.2內(nèi)部控制的組成要素······································3
1.3內(nèi)部控制信息披露的概念及其意義······························4
1.3.1內(nèi)部控制信息披露的概念··································4
1.3.2內(nèi)部控制信息披露的意義··································4
第二章 中小板電子行業(yè)內(nèi)部控制信息披露的現(xiàn)狀及其分析·····5
2.1中小板的發(fā)展現(xiàn)狀············································5
2.1.1中小板的概念············································5
2.1.2中小板的具體發(fā)展現(xiàn)狀分析································6
2.2中小板電子行業(yè)內(nèi)部控制信息披露現(xiàn)狀··························8
2.2.1中小板電子行業(yè)發(fā)展現(xiàn)狀··································8
2.2.2中小板電子行業(yè)內(nèi)部控制信息披露質(zhì)量水平的評(píng)估············8
2.3中小板電子行業(yè)內(nèi)部控制信息披露質(zhì)量的影響因素分析············11
2.3.1外部因素················································11
2.3.2內(nèi)部因素················································13
第三章提高中小板電子行業(yè)內(nèi)部控制信息披露質(zhì)量的幾點(diǎn)建議··14
3.1宏觀建議·················································..