本科论文摘 要近年来，随着我国经济的飞速进步与发展，上市公司的合理有效的信息披露在上市公司的内控管理中显得尤为重要，然而上市公司却由于本身具有的逐利性和其他管理因素致使信息披露成为一种负担，从而导致了信息披露的各种问题。在这种情况下，如果上市公司难以控制好公司内部控制的信息披露状况，不能严格按照信息披露制度进行披露，则很可能会给上市公司带来不利的影响。由此，本文主要分析我国当前上市公司内部控制信息披露的发展现状，并结合一些国内的 A 股上市公司的披露情况，通过细致研究，希望能解决信息披露过程中存在的披露不主动、不及时、不完整以及监管缺陷等相关问题，为管理者提供更好的管理建议，同时为监管部门的监管提供一定的思路。关键词：上市公司，内部控制，信息披露，问题，对策本科论文AbstractIn recent years, with the rapid progress and development of China's economy, reasonable and effective information disclosure of listed companies is particularly important in enterprise internal control management, However, due to profit-seeking and other management factors, information disclosure of listed companies has become a burden, leading to a variety of problems in information disclosure. In this case, if the listed company is difficult to control the internal control of the company's information disclosure status, not in strict accordance with the information disclosure system for internal control information disclosure, it is likely to bring adverse effects to the listed company. Due to this matter, this article mainly analyzes the current development status quo of internal control information disclosure of listed companies, and combined with some cases at home and abroad, through meticulous research, hope to be able to solve in the process of information disclosure initiative timeliness lack of integrity, and the shortcomings of the regulation and other relevant problems, to provide better advice to managers, at the same...
