企业内部控制信息披露质量提升研究  

Research on Improving the Quality of Enterprise Internal Control Information Disclosure

作　　者：曹海 梁运吉[2] 刘桐君 Cao Hai;Liang Yunji;Liu Tongjun(HeilongJiang Longmei Jixi Mining Co.LTD,Jixi Heilongjiang 158199;Harbin University of Commerce,Harbin Heilongjiang 150006)

机构地区：[1]黑龙江龙煤鸡西矿业有限责任公司,黑龙江鸡西158199 [2]哈尔滨商业大学,黑龙江哈尔滨150006

出　　处：《对外经贸》2022年第6期73-75,79,共4页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：黑龙江省哲学社会科学研究规划项目(课题编号:18JLB042);哈尔滨商业大学校级项目(课题编号18XN058);黑龙江省会计学会会计立项科研课题阶段性成果。

摘　　要：在分析我国内部控制信息披露相关制度规范的基础上,运用基本描述性统计分析方法,对我国沪深A股上市公司009~018年内部控制信息披露质量从形式、内容、传输及使用四个维度进行分析,发现我国企业内部控制信息披露在监管形式、相关规范、统计口径、披露形式规范方面有待改进,结合数字经济时代的技术优势提出相关政策建议。Based on the analysis of China’s internal control information disclosure system norms, using basic descriptive statistical analysis method, the quality of internal control information disclosure of China’s Shanghai and Shenzhen A-share listed companies from 2009 to 2018 was analyzed from four dimensions: form, content,transmission and use..It is found that there are many problems in the disclosure of internal control information in Chinese enterprises, such as multiple supervision, disharmony between relevant norms, disunity of statistical aperture,Lack of standardized forms of disclosure, lack of substantive information in disclosure content, and obvious motivation of selective and tendentious disclosure.In this regard, the paper puts forward relevant policy suggestions based on the technological advantages of the digital economy era.

关 键 词：内部控制 信息披露 内部控制自我评价报告 

分 类 号：F271.5[经济管理—企业管理]