内部控制信息披露

第二部分为制度背景和相关理论支持，在现阶段制度背景下，根据委托代理等相关理论提出内部控制信息披露真实性的内涵。

Chapter II is the institutional background and related theories , which defined the effectiveness of information disclosure of internal control .

对内部控制信息披露进行研究可以为其实践活动寻找理论上的根据，使实践活动开展起来更加理直气壮些。

Information disclosure of internal control research which could serve as a theoretical basis for practical activity , make them carry out practical activities more confidently .

本文采用PEG模型计算股权融资成本，从及时性、完整性、真实性三方面对内部控制信息披露质量指标评价体系进行了构建。

In this paper , we use PEG model to calculate the cost of equity financing and build the quality evaluation system of internal control information disclosure from three aspects : timeliness , completeness and authenticity .

在SOX法案颁布前后，内部控制信息披露问题也一直是西方学者研究的重点和热点问题，这些研究对于本文研究上市公司内部控制自愿性信息披露行为有着很好的借鉴和启发意义。

No matter before or after the SOX Act , the disclosure issue of internal control information , as a hot spot , has been discussed by western researchers all the time .

基于新规范的内部控制信息披露的思考

Thoughts About Internal Control Disclosure of Information Based on New Norms

小议内部控制信息披露的效益与成本

On the Benefits & Costs of Disclosure of the Internal Control Information

第三部分，内部控制信息披露的研究基础。

The third part is the theory analysis of internal information disclosure .

本部分从委托代理理论和信号传递理论对内部控制信息披露进行理论阐述。

This section introduces the principal-agent theory and signaling theory .

引言：本部分首先说明了本文的研究背景、研究意义及方法，阐明了内部控制信息披露的研究有其重要性和必要性。

Clarify the importance and necessity of study with internal control information disclosure .

通过内部控制信息披露研究总结全文得出研究结论。

By studying of internal control information disclosure , we draw some conclusions .

我国上市公司内部控制信息披露研究

The Study on the Internal Control Information Disclosure of Listed Companies in China

内部控制信息披露与公司治理

Internal Control Information Disclosure and Corporate Governance

我国上市银行内部控制信息披露的国际借鉴与路径选择

Internal Information Disclosure by Listed Banks in China : International Experience and Paths to Take

基于以下三方面原因，本文认为对内部控制信息披露的研究十分必要。

We believe that disclosure of internal control is necessary for the following three reasons .

对于整个资本市场的运作效率和效果，内部控制信息披露起到的作用举足轻重。

Internal control disclosure plays an important role to the efficiency and effectiveness of the capital markets .

这标志着我国内部控制信息披露将要进入强制阶段。

It marked the internal control information discourse in China is going into the mandatory disclosure stage .

本章首先根据相关规范中对内部控制信息披露的规定，设定了内部控制信息披露水平的评分指标体系。

This chapter first set the measurement indexs for internal control information disclosure according to relevant regulations .

第三部分为内部控制信息披露真实性及其影响因素的实证研究设计，在对内部控制缺陷和影响因素进行理论分析的基础之上，揭示实证研究设计的整个过程，是本文最重要的部分。

Chapter III is empirical study design , which is the most important part of this study .

环渤海经济圈上市公司内部控制信息披露完整性实证研究

Empirical Study on the Integrity of Internal Control Information Disclosure of Listed Companies in Bohai Economic Sphere

研究发现，偿债能力、盈利能力和流通股持股比例与内部控制信息披露程度显著正相关。

Study found , solvency , profitability and current shareholding percentage and internal control disclosure degree significant positive correlation .

接着通过对内部控制信息披露的基本概念、作用、理论依据以及萨班斯法案对公司治理及内部控制的新要求的了解，使我们认识到公司治理中关于内部控制信息披露的必要性。

And it makes us realize that it 's necessary to disclose the internal control information in corporate governance .

第二部分是对内部控制信息披露的概念、要素及作用分别进行描述。

The second part is the internal control information disclosure of the concept , elements and functions described respectively .

研究结果表明，充分的内部控制信息披露可以有效减少公司盈余管理行为，自愿披露了内部控制自我评价报告和鉴证报告的公司其盈余管理程度较其他未披露内部控制报告的公司低。

The results suggest that sufficient internal control information disclosure can be effective in reducing the earnings management behavior .

在此之后，日本、欧洲国家也纷纷要求完善企业的内部控制信息披露。

After this , Japan , European countries also have requires the whole enterprise to disclose internal control information .

第三部分：相关理论基础。本部分对内部控制信息披露这一概念进行了详细的阐述。

This chapter mainly discusses two notions and three theories , namely internal control and internal control information disclosure .

随着中外财务欺诈案的频频曝光，内部控制信息披露问题引起理论界与实务界的广泛关注。

With the frequent foreign financial fraud exposure , internal control disclosure caused widespread concern in theory and in practice .

内部控制信息披露的信息取决于公司是否建立完善、有效的内部控制以及信息披露的责任。

The message which internal control discloses depends on the company whether has established integrated and effective internal control system .

第四部分为内部控制信息披露问题的原因分析，分析造成这些问题的深层次的原因，主要有公司层面、政府层面和其他利益相关者这三个层面的原因。

There are mainly three levels of the reasons : the company level , government level and other stakeholder level .

鉴于此，要完善我国企业内部控制信息披露，需要借鉴发达国家的经验，依照我国已建立的规范的内控体系，解决我国目前在内控信息披露中所遇到的问题。

China has established internal control system norms to solve our current problems encountered in the disclosure of internal control information .

但是，我国关于内部控制信息披露的规定发布时间不长，相关研究仍处于初步阶段。

However , our internal control information on disclosure requirements issued not long , research is still at a preliminary stage .