内部控制自我评价作为内部控制的再控制手段，是内部控制目标得以实现的必要环节。
Taking a wide view of internal control failures at home and abroad, most enterprises had internal control, but control self appraisal did not play its due role in re-controlling.
股权集中度和财务报告可靠性与上市公司是否披露内部控制自我评价报告的相关性不显著。
Concentration ratio of Shares and the reliability of financial report haven't significant correlation with disclosure of Self-evaluation of Internal Control of listed companies.
文章以2009年辽宁省沪深两市45家A股主板公司的年报和内部控制自我评价报告为研究对象。
This paper takes the 2009 annual reports and internal control self-assessment reports of 45 A share companies listed in Shanghai and Shenzhen Securities Exchange as study samples.
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