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Internal Control Information Disclosure Issues Of Chinese Listed Companies

Posted on:2017-05-24Degree:MasterType:Thesis
Country:ChinaCandidate:X J TanFull Text:PDF
GTID:2309330482971840Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years, with the occurrence of financial scandals in China, there is a weak link in the internal control of our country. The internal management and the information disclosure of internal control is a mere formality. In this paper, we select 97 of the A-share listed companies in Jiangsu Province from 2012 to 2014. The company’s annual reports and internal control self-assessment report were collected and sorting. We give a descriptive statistical analysis of the disclosure of internal control and picked Wuxi Little Swan and Yongding shares as two typical companies for analysis. The results show that:the internal control evaluation standards of the listing Corporations are not unified; the quality of the internal control disclosure is not high; the internal control of the defects and the rectification of the rectification is less. Finally, according to the problem, we put forward the corresponding suggestions.
Keywords/Search Tags:Listing Corporation, Internal control, Information disclosur
PDF Full Text Request
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