The fourth part refers to current status of domestic listed companies, tries to design a framework of internal control information disclosure, based on experience of SOX act.
第四部分针对我国上市公司披露现状,借鑒萨班斯法案的经验,尝试设计了我国内部控制信息披露的框架;
Although internal control information is non-financial information, it is exactly an important component of information disclosure for companies.
内部控制信息虽为非财务信息,但却是公司信息披露的一个重要组成部分。
The first part is introductory, which explained the background of selection of the topics, enumerated compared and summarized the internal control information studies at home and abroad.
主要是通过样本的分析得出我国内部控制信息披露目前的现状以及导致这种现状的原因。
The first part reviews the domestic and international studies of the current status of the internal control information disclosure issues, as the background of this paper.
第一部分主要对内部控制信息披露问题的国内外研究现状进行了回顾,作为本文研究的背景;
The second part is about literature review, in this part the paper discussed previous research relating to internal control information disclosure, both domestic and international.
第三部分是理论分析与假设,首先对内部控制和内部控制信息披露的定义进行了概述。
Thus we call for the unification of the regulations of the internal control information disclosure, and the audit foundation of CPA to publish early.
从而呼吁尽快统一内部控制信息披露规范以及尽快出台注册会计师的审核依据。
Hope this empirical evidence can help to improve our disclosure of internal control information system.
从而为我国内部控制信息披露制度的完善提供了经验依据。
There are several Suggestions given to improve the situation of financial ecological environment and internal control information disclosure.
第五章是本文的结论及相关建议部分,本章提出了改善金融生态环境和加强内部控制信息披露的多点建议。