摘 要随着我国市场经济的迅猛发展，信息披露制度也得到了更为合理的完善和发展。而2014 年 4 月《企业内部控制配套指引》的颁布更是标志着我国对上市公司的监管自此进入了内部控制信息强制性披露的阶段。2018 年，长生生物问题疫苗案曝光，引起了监管部门、社会公众和理论界对上市公司内部控制信息披露及其监管的关注，这一恶劣事件给整个社会及资本市场都带来了极其严重的负面影响。真实有效的内控信息披露是公司不可推卸的责任和必须完成的义务，内控信息的质量不仅对利益相关者有显著影响，还关乎证券市场的健康发展。因此，监管部门应从严监管，维持市场的正常运行，企业也应遵守行业法律法规，尽到自己应尽的义务。本文将在委托代理理论、信息不对称理论等相关理论基础上，以“长生生物问题疫苗案”为引导来分析我国内部控制信息披露监管的现状，主要分析其暴露出来的问题并且针对其问题从政策、政府、会计师事务所和投资者四个方面来探寻问题出现的原因以及合理有效的优化方法。关键词：信息披露监管；内部控制；上市公司AbstractIWith the rapid development of China’s market economy, the information disclosure system has been improved and developed more reasonably. In April 2014, the promulgation of corporateinternal control supporting guidelines marked that China’s supervision of listed companies has since entered the stage of mandatory disclosure of internal control information. In 2018, the exposure of the changsheng biological vaccine case aroused the attention of the regulatory authorities, the public and the theoretical circle on the disclosure and supervision of the internalcontrol information of listed companies, which brought extremely serious negative impact on thewhole society and the capital market. True and effective disclosure of internal control information is the responsibility and obligation that a company must fulfill. The quality of internal control information not only has a significant impact on stakeholders, but also relates to the healthy development of the securities ma...
