上市公司内部审计信息披露及影响因素分析——基于深交所的经验证据  

Analysis of Information Disclosure of Internal Audit of Listed Companies and Its Impact

作　　者：朱君[1] 吴国萍[2] 

机构地区：[1]东北师范大学城市与环境科学学院,吉林长春130024 [2]东北师范大学商学院,吉林长春130117

出　　处：《税务与经济》2013年第1期56-60,共5页Taxation and Economy

基　　金：教育部人文社科基金项目(项目编号:09YJA630019);吉林省社会科学基金项目(项目编号:2012B51)的阶段性成果

摘　　要：内部审计信息作为衡量内部审计受托责任履行的载体,对降低资本市场信息不对称、保护投资者利益具有重要意义。目前我国上市公司内部审计信息披露日趋规范,越来越多的上市公司开始设立隶属于董事会的内部审计机构。披露设置内部审计机构信息的上市公司在资产规模、股权集中度、财务状况、董事长与总经理两职合一方面与披露未设置内部审计信息的上市公司存在显著差异;财务状况好的上市公司更趋向于将内部审计机构隶属于董事会;自愿披露内部审计人员配备情况的上市公司普遍以国有性质居多、股权集中度较高、财务状况良好。As a method to measure accountability in internal audit, internal audit information could contribute to the reduction of information asymmetry of capital market and the protection of the interests of investors. In recent years, information disclosure of internal audit of listed companies in China has become more standardized. More and more listed companies began to set up an internal audit agency in their companies. The listed companies, which have internal audit information agencies, are quite different from those who don＇ t have internal audit information agencies in asset, ownership concentration, financial situation and CEO duality. Some listed companies with good financial situation tent to make internal audit agencies affiliated to the Board of Directors. The majority of the listed companies which voluntarily disclose internal audit manning are state-owned, and these companies are all with a high degree of concentration of ownership and sound financial situation.

关 键 词：内部审计 信息披露 公司特征 

分 类 号：F276.6[经济管理—企业管理]