我国上市公司内部控制评价信息披露:问题与改进——来自2011年内部控制评价报告的证据  

Internal Control Evaluation Disclosure: Issues and Improvement ———Evidence from 2011 Evaluation Report on Internal Control of Chinese Listed Companies

作　　者：李颖琦[1] 陈春华[1] 俞俊利[1] 

机构地区：[1]上海立信会计学院立信会计研究院,201620

出　　处：《会计研究》2013年第8期62-68,97,共7页Accounting Research

基　　金：上海市教委科研创新重点课题(13ZS136);上海市科委软科学研究项目(12692105200);财政部"全国会计领军(后备)人才(学术类)培养项目"和上海晨光学者计划的资助

摘　　要：本文以境内外同时上市公司和试点公司2011年内部控制评价报告为样本,以财政部发布的评价指标为参考,分析了我国上市公司首次执行内部控制评价强制披露规范的信息披露情况。统计发现,样本公司对参考指标的遵循度不足50%,沪市公司对控制活动、内部监督两类指标的披露水平显著高于深市公司,规模越大或财务状况越好的公司,其控制活动、信息与沟通两类指标的披露水平越高。The paper takes 2011 evaluation reports on internal control of cross-listed companies and pilot companies as samples,uses indexes issued by Ministry of Finance as references,and analyzes the information disclosure of internal control evaluation for companies regulated by the mandatory disclosure norms for the first time.It is found that the degree that sample companies follow the reference indexes is no more than 50%.Further study finds that the disclosure level of control activities and internal supervision in companies from Shanghai Market is significantly higher than those from Shenzhen Market,and that the disclosure level of control activities and information & communication is higher for companies,which are larger or better financed.

关 键 词：内部控制评价 指标 规范 统计分析 

分 类 号：F832.51[经济管理—金融学] F275