CAJ | 학술논문

文章在介绍我国内部控制信息披露监管规则的基础上，对我国沪深A股上市公司2007-2011年内部控制信息披露现状进行了系统分析，研究发现：无论是各个板块还是整个A股市场，内部控制审计报告的自愿披露家数都呈现逐年上升的趋势。针对内部控制审计信息披露的自愿阶段和强制阶段，对未来可能的研究方向进行了有益探讨。
문장재개소아국내부공제신식피로감관규칙적기출상，대아국호심A고상시공사2007-2011년내부공제신식피로현상진행료계통분석，연구발현：무론시각개판괴환시정개A고시장，내부공제심계보고적자원피로가수도정현축년상승적추세。침대내부공제심계신식피로적자원계단화강제계단，대미래가능적연구방향진행료유익탐토。
Based on the introduction of the oversight regulation for internal control information disclosure in our country ,the article systematicly combs status of internal control information disclosure by A shares listed companies in Shanghai and Shenzhen Security Exchanges .The research finds out :either individual board or entire A share market ,the number of companies that voluntarily disclosed internal control audit reports ascends up year by year .Finally ,we discuss the probable future research directions acording to the voluntary stage and mandatory stage of information disclosure of internal control audit .