上市公司内部控制信息披露对经营效率与效果的影响  

Impact of Internal Control of Information Disclosure of Listed Companies on The Effectiveness and Efficiency of Operation

作　　者：刘怡芳[1] 黄政[1] 吴国萍[1] 

机构地区：[1]东北师范大学商学院,吉林长春130117

出　　处：《税务与经济》2013年第3期51-55,共5页Taxation and Economy

基　　金：教育部人文社会科学基金项目(项目编号:09YJA630019);吉林省社科基金项目(项目编号:2012B51);吉林省教育科学"十二五"规划项目(项目编号:ZC12004)

摘　　要：内部控制信息披露有助于促使企业完善自身的内部控制,进而促进控制目标的实现。以2007～2011年上交所制造业上市公司对外披露的内部控制自我评价报告和注册会计师的审计报告为对象,通过描述性统计和回归分析,研究内部控制信息披露对企业经营效率和效果的影响。结果表明:披露内部控制信息显著提升了上市公司的经营效率和效果,连续披露内部控制信息对上市公司的经营效率和效果的正向影响比首次披露内部控制信息的影响更大。Internal control of information disclosure is conducive to improving the companies＇ internal control and contributes to the realization of control objectives.Based on the self-assessment report of internal control disclosed by listed companies in manufacturing industry listing in Shanghai Stock Exchange and the auditing report issued by certified public accountants from 2007 to 2011,according to the analysis of descriptive statistics and regression,a study has been conducted on the impact of internal control of information disclosure on the efficiency and effectiveness of operation.The results indicate that the disclosure of internal control information significantly enhances the efficiency and effectiveness of operation of listed companies.The positive impact of continuous disclosure of internal control information plays an even greater role in the effectiveness and efficiently of operation of listed companies than the first disclosure of internal control information does.

关 键 词：内部控制 信息披露 经营效率和效果 

分 类 号：F276.6[经济管理—企业管理]