作为上市公司经营状况成果的分配它一直是证券市场和广大投资者关心的问题，在上市公司财务经营活动中处于重要地位。
It is cared for by investors and market as an assignment of business income, and is very important to the financial operation of the companies.
总体经济状况、行业经济状况、公司经营状况都是一定时期的统计数据，只有达到一定积累后才能从统计数据中有所体现。
The whole economy factor, industry factor, company statements are all statistic data during certain period. They only become obvious different after some times.
内部控制是影响公司经营状况和会计信息可靠性的重要因素，愈演愈烈的造假丑闻使我国监管机构已经意识到上市公司内部控制信息披露的重要性。
One of important reasons is the missing of the internal control, which is the key factor to the companies performance and the reliability of financial information.
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