英语翻译随着我国证券市场的不断发展与壮大,内部控制信息披露已经成为我国经济必不可少的组成部分,但是目前上市公司内部信息披露尚处于初级阶段.本文首先通过内部控制信息披露的涵

Question

英语翻译
随着我国证券市场的不断发展与壮大,内部控制信息披露已经成为我国经济必不可少的组成部分,但是目前上市公司内部信息披露尚处于初级阶段.本文首先通过内部控制信息披露的涵义、理论基础（委托代理理论、信息不对称理论、信号传递理论）和意义三方面阐释了我国上市公司内部控制信息披露的概述,然后回顾了《SOX法案》颁布前后我国内部控制制度的发展历程,指出该法案对我国内部控制信息披露产生的影响,并揭示了其对今后我国内部控制信息披露在主体、内容和方式上的启示,表明了该法案对于我国上市公司的监督与管理方面发挥的不可替代的作用,从而很好地保证我国证券市场的健康发展.

Answer 1

With China's securities market and expands,internal control information disclosure in China have become an indispensable part of the economy,but the listed company's internal information disclosure is still in the primary stage.This paper through the internal control information disclosure of meaning and theoretical basis (the principal-agent theory,information asymmetry theory,signal transmission theory) and three aspects of meaning interpretation of the listed company's internal control information disclosure,and then reviews the Outlines the SOX act in China and the development of internal control system in China,and pointed out that the act of internal control information disclosure,and reveals its impact on our country's internal control information disclosure in the subject,the content and methods of enlightenment,the bill that listed companies in China for the supervision and management of the irreplaceable role play very well,and to guarantee the healthy development of the securities markets