CAJ | 학술논문

充分有效的内部控制信息披露是资本市场有效运行、市场资源配置效率优化的重要保证。从我国上市公司内部控制评价及信息披露现状看，普遍存在披露质量不高、评价结论流于形式、缺少实质性内容等问题，主要原因是相关规范性文件实际操作性、强制性、评价主体独立性较弱。政府监管部门应制定明确的内部控制评价标准，加强法律监督和监管，完善相关规定，充分发挥政府监管部门、非盈利性机构等外部评价主体的作用。
충분유효적내부공제신식피로시자본시장유효운행、시장자원배치효솔우화적중요보증。종아국상시공사내부공제평개급신식피로현상간，보편존재피로질량불고、평개결론류우형식、결소실질성내용등문제，주요원인시상관규범성문건실제조작성、강제성、평개주체독립성교약。정부감관부문응제정명학적내부공제평개표준，가강법률감독화감관，완선상관규정，충분발휘정부감관부문、비영리성궤구등외부평개주체적작용。
Internal control effective information disclosure is an important guarantee for the effective operation of capital market and market efficiency of resource allocation optimization. From the present situation of information disclosure of internal control evaluation and listing Corporation in china, generally the disclosure quality is not high, the conclusion of the evaluation becomes a mere formality, the lack of substantive content etc, the main reason is the normative documents concerning the actual operation, mandatory, evaluation of the main weak independence. The government supervision departments should establish internal control evaluation standards clearly, strengthen the legal supervision, supervision, perfect the relevant provisions, and give full play to the external evaluation of the main government supervision departments, nonprofit organization role.