内部控制信息披露现状分析——基于深交所2008～2012年的研究  

Analysis of Information Disclosure of Internal Control——Based on the Data of Shenzhen Stock Exchange from 2008 to 2012

作　　者：王琴[1] 黄丹[2] 杨爱伦[3] 

机构地区：[1]东北师范大学商学院,吉林长春130117 [2]华为技术有限公司账务管理部,广东深圳518129 [3]吉林大学中日联谊医院资产管理部,吉林长春130033

出　　处：《税务与经济》2014年第1期57-62,共6页Taxation and Economy

摘　　要：以上市公司披露的内部控制自评报告、审计报告为依据,对深市主板A股上市公司2008～2012年内部控制自评报告、内部控制缺陷和内部控制审计的披露情况进行分析研究,发现内部控制自评报告的披露情况较好,内部控制审计报告出具数量也逐年上升,但会计师事务所出具的内部控制审计报告的可信度还有待验证。建议从加大外部监管力度和加强内部监督机制的建设两方面对内部控制信息披露进行改进和完善。Based on the self-evaluation report and audit report of internal control disclosed by listed companies, a study is conducted to analyze the information disclosure of self-evaluation report, control defect and audit report of internal control of Shenzhen A Shares listed companies from 2008 to 2012. The result shows that the disclosure of self-evaluation report is fairly good, and the number of audit report issued every year increases. But the credi- bility of audit report of internal control issued by accounting firm has not been verified. It is recommended that external supervision and internal oversight mechanisms should be strengthened to improve and consummate infor- mation disclosure of internal control.

关 键 词：上市公司 信息披露 内部控制自评报告 内部控制缺陷 内部控制审计报告 

分 类 号：F830.91[经济管理—金融学]