Information disclosure, at present, the relevant laws and regulations in China have not given a clear concept of internal control information disclosure.
Definition of.
It is the responsibility of the management to establish and maintain internal control.
,
Managers should regularly according to certain
Self-evaluation of the company's internal control design and implementation standards, and the evaluation results.
Disclosure to external information users in the form of reports, so that they can understand the internal control of the company to a certain extent.
Systems and business activities. Therefore, the disclosure of internal control information is the basis of the management of listed companies.
The internal control evaluation standard evaluates the integrity, rationality and effectiveness of the company's internal control.
,
Issue evaluation opinions in the form of reports and provide them to external information users. Internal control information disclosure
Method, can be included in the report of the board of directors or other reports, can also be provided separately, the so-called internal.
Ministry control report. At present, China does not require listed companies to provide separate internal control reports, but only
Requirements in relevant reports
(
Report of the Board of Directors and Report of the Board of Supervisors
)
Including information leakage.
The disclosure of internal control information refers to the listed company in order to protect the interests of investors and creditors.
In order to facilitate public supervision, and in accordance with the requirements of relevant laws, the internal control of enterprises is regularly improved.
Evaluation, rationality and effectiveness, and through a certain form of disclosure, to assure investors.
Make decisions with a full understanding of the enterprise. The disclosure of internal control information is based on management and directors.
Things will be based on the evaluation of internal control to understand whether the design and implementation of internal control are appropriate.
Whether it is effective or not, management authorities need to evaluate the effectiveness of internal control design and implementation according to certain standards.
Line evaluation.
The disclosure of internal control information is a supplement to the financial information disclosed in the financial report, which can help.
In order to improve the management's understanding of internal control and attach importance to the construction of internal control in enterprises. In addition, internal control
Information disclosure can provide investors with indirect evidence of the reliability of the company's financial report, which can make them do what they can.
It is possible to avoid risks and make reasonable investment decisions.