上市公司内部控制报告披露影响因素的实证研究  

On the Factors Influencing the Disclosure of Listed Corporations' Internal Control Report

作　　者：史茜 朱和平 

机构地区：[1]江南大学商学院,江苏无锡214122

出　　处：《财经论丛》2016年第3期62-69,共8页Collected Essays on Finance and Economics

基　　金：江苏省社科应用精品工程资助项目(15SYC-031);国家自然科学基金青年资助项目(71102093)

摘　　要：本文选取2012-2013年深沪上市公司的数据样本,构建Logit回归模型,实证分析上市公司内部控制报告披露的影响因素。结果发现:公司的规模、财务状况、融资动机、是否设立审计委员会与内部控制自评报告的披露意愿正相关,而公司经营的复杂度则与其负相关。内部控制审计报告的影响因素与内部控制自评报告基本相符,同时还受到资产回报率和是否为国有产权的显著正向影响。本研究对加强我国内控建设及内部控制报告的有效披露提供有益参考,以保护投资者利益。Based on the data samples of Chinese listed Corporations in 2012 -2013, this paper constructs a Logit regres- sion model to empirically analyze the factors influencing the disclosure of listed corporations＇ internal control report. The results show that the willingness of a comany to disclose its internal control self-assessment report is positively related to its scale, its financial condition, its financing motivation, and the establishment of an audit committee, and negatively related to the com- plexity of its management. The factors influencing the internal control audit reports are basically consistent with those influen- cing the internal control self-assessment reports. Moreover, the disclosure of the internal control audit reports is also positively affected by the comany＇s rate of return on assets and whether its property right is state-owned. This study provides a useful ref- erence for the enhancement of internal control construction and effective disclosure of internal control reports so as to protect the interests of investors.

关 键 词：内部控制报告 披露 影响因素 

分 类 号：F275[经济管理—企业管理]