内部控制自我评价报告披露研究的文献综述

Literature Review on Self-assessment Report Disclosure of Internal Control

中文关键词:  内部控制自我评价报告  自愿披露  强制披露  内部控制缺陷

英文关键词:self-assessment reporting of internal control  voluntary disclosure  mandatory disclosure  internal control deficiencies

中文摘要:

      内部控制自我评价报告不仅是对企业财务报告有效性的反映,更是对企业实施内部控制全过程的评价,对内部控制制度的完善和执行具有决定性的作用。文章对内部控制自我评价报告在自愿披露和强制披露两种不同背景下的文献进行了梳理和归纳,将相关研究分为内部控制自我评价报告披露的影响因素和经济后果两个层面,并分析了未来的研究方向及其对我国的启示。

英文摘要:

      The self-assessment report of internal control is not only the reflection of the effectiveness of enterprise financial report but also the appraisal for an enterprise's whole process of implementing internal control, which has a decisive role in the perfection and implementation of internal control system. This paper summarizes and combs the self-assessment report of internal control under two different contexts including voluntary disclosure and mandatory disclosure. The research on self-assessment report of internal control is divided into influencing factors and economic consequence. Finally, it analyzes the future research direction and the enlightenment to China. 