近年来,上市公司在内部控制缺陷的认定标准及其披露方面还存在着诸多问题:缺陷信息披露的积极性不高,实质性内容的欠缺等.[1]本文采用对比分析法分析上市公司内部控制缺陷的详细程度、披露情况等数据,通过探讨上市公司内部控制缺陷认定及其披露的现状,得出目前内部控制缺陷认定及其披露存在的问题,最后提出完善内部控制缺陷认定及其披露的相关对策和建议.%In recent years, there are still many problems in internal control deficiencies' identified standard and its disclosure in listed companies:enthusiasm of deficiency information disclosure is not high, lack of substantive content. Using comparative analysis method, this paper analyzes the level of detail, the disclosure of the case,etc. By exploring the status quo of the identified standards and disclosure of the listed companies internal control deficiencies, the problems of internal control deficiencies identified and its disclosure can be drawn. Finally, countermeasures and suggestions to improve the internal control deficiencies identified and its disclosure would be put forward.
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