摘要
《中小企业板上市公司内部审计工作指引》颁布以后,中小板上市公司在内部控制披露方面有了显著的改善,但是由于内部控制披露没有量化的标准,对披露程度的判别成为一个热点的讨论问题。本文专注于中小板上市公司内部信息披露,选取了200家中小板上市公司2008年年度报告为样本,对影响披露程度的因素进行了实证分析。
The Small and Medium -sized boards listed companies has been significantly improved in the of internal control after promulgated SME listed internal audit guidelines. But did not quantify standard disclosure in the disclosure of internal control, Discrimination to the level of disclosure has become a hot issue. This article focuses on inside information disclosure of the small and medium boards listed companies, and select 2008 annual reports of 200 small and medium boards listed companies as samples, to assumptions and analysis the factors of the disclosure degree affecting.
出处
《山西财政税务专科学校学报》
2010年第2期33-35,39,共4页
Journal of Shanxi Finance & Taxation College
关键词
中小板
内部控制
披露
因素
small medium - sized boards
internal control
disclosure
factors
