This research helps the related departments to set policy about the listed company internal control attestation report disclosure, and then design perfect internal control attestation report system. 研究成果有助于政府及相关部门了解上市公司披露内部控制鉴证报告的动机,设计完善内部控制鉴证报告披露制度。
And Chinese empirical studies of the attestation report voluntary disclosure motivations was not more. 而我国学者对于内部控制鉴证报告自愿披露动机的实证研究文章并不多见。
The United States mandatory disclosure internal control attestation report is different from our country in a voluntary stage. 美国强制性要求披露内部控制鉴证报告,而我国处于自愿阶段。