新三板公司内部控制信息披露问题研究——以扬子地板公司为例

新三板，主要是指在2006年初经过国务院允许，渐渐成为以面向中小企业为主的全国性场外市场交易平台的企业股份转让系统。近几年，在新三板挂牌的企业越来越多，新三板市场已经转变为非上市公众公司定位。由于企业性质的改变及今后转向创业板和主板的发展趋势，新三板企业面临着许多新的挑战。本文选取安徽扬子地板股份有限公司为例，借此分析新三板企业的内部控制体系存在的主要缺陷，然后结合其发展的现状与自身特质，以内部控制五要素为出发点，有指向性地提出改善意见和措施。

关键词：新三板企业；内部控制；内部控制信息披露

Research on Internal Control Information Disclosure Issue of New Third Board Companies
——Take Yangzi Co., Ltd. As An Example

Abstract: The new third board mainly refers to the enterprise share transfer system approved by the State Council at the beginning of 2006 and it has gradually become a national OTC trading platform for small and medium-sized enterprises. In recent years, more and more enterprises have been listed on the new third board, and the new third board market has been transformed into the positioning of unlisted public companies. Because of the change of enterprise property and the development trend of shifting to the growth enterprise market and the main board in the future, the new third board enterprises face many new challenges. This paper selects Anhui Yangzi Flooring Co., Ltd. as an example to analyze the main existent defects of the internal control system of the new three board enterprises. Then, combined with its development status and characteristics, it publishes improvement suggestions and measures in a directed manner through taking the five elements of internal control as the starting point.

Key words: New Third Board Enterprises; Internal Control; Internal Control Information Disclosure

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