Sino-US Comparison of the Internal Control Disclosure of Information
In April 2010, five ministries jointly issued a Complete Internal Control Guidelines, which the internal control, disclosure of information the disclosure of the contents of its detailed provisions, but merely a formality disclosure. However, as a matter of fact, information disclosure of internal control in China on many aspects is not perfect, which remains a huge gap between China and the United States. This thesis, with the purpose of spotting shortcomings of the current information disclosure of internal control existed in Chinas listed companies and putting forward some pieces of reasonable suggestions, attempts to analyses the differences in Sino-U.S. information disclosure of internal control on many aspects of the formation mechanism, evolution process, subject disclosure and audit verification as well as disclosure forms and content analysis. This article attempts to use standard research methods to discuss internal control disclosure of information from the U.S. formation mechanism of evolution, the subject disclosure and audit verification, disclosure forms and content analysis and comparison of several aspects of the Sino-US differences in the internal control disclosure of information, so that the information disclosure of listed companies the existing internal control deficiencies, and improve our information disclosure of listed companys internal control system put forward reasonable proposals.
Internal control Information disclosure Comparison
WEI Lili
Hebei University of Economics and Business, Shijiazhuang, P.R. China, 050061
国际会议
石家庄
英文
28-33
2011-10-15（万方平台首次上网日期，不代表论文的发表时间）