上市公司内部控制信息披露监管问题研究

随着国际经济市场的不断发展和国内市场结构的不断优化,上市公司信息披露问题得到了社会各界的高度重视.若上市公司披露出的信息不准确或未按规定要求披露,不仅会影响上市公司的日常经营和持续发展,也会给投资者的利益造成损失.文章旨在介绍内部控制和信息披露的相关概念,分析目前我国上市公司内部控制信息披露的现状,并针对目前存在的问题...     

企业内部控制信息披露动机与披露质量的研究综述

内部控制信息披露是完善公司治理、提高管理效率的重要举措,也是近年来研究的热点。随着《企业内部控制评价指引》等规定的出台实施,内部控制信息披露质量如何评价,如何提升逐渐成为研究热点。本文以2010~2015年发表在《审计研究》、《会计研究》等期刊的相关文章为依据,从内部控制信息披露质量、内部控制信息披露动机及内部控制审计等方面,疏理了国内学者对上市公司内部控制信息披露质量的研究,总结了近年来的研究成果。     

关于完善内部控制信息披露监管体系的建议

<正>内部控制的存在是资本市场监管发展历程中的客观需要和必然结果,上市公司信息披露制度又是证券法"三公"原则中"公开原则"的具体要求和反映,内部控制作为公司治理的重要组成部分,对其信息进行披露已成为监管层的法定性要求。     

我国上市公司内部控制信息自愿性披露动机的研究综述

随着《企业内部控制基本规范》的出台,企业内部控制信息的披露开始成为上市公司年度报告披露中的一部分。越来越多的公司自愿选择披露其内部控制信息,其背后的动机是什么呢?本文对国内近几年研究上市公司内部控制信息自愿性披露的文章进行了梳理,以期能够找出上市公司选择进行自愿性内部控制信息披露的真正原因。     

上市公司内部控制信息披露的现状与改进

内部控制的信息披露引起了中外会计职业界的广泛关注。美国在经历了多年的自愿披露内部控制信息以后，已经强制要求上市公司提供内部控制报告。所谓内部控制报告，就是管理当局依据内部控制有效性评价的标准，对本企业的内部控制的设计和执行的有效性进行评估后将结果提供给外部信息使用者。内部控制报告有利于促进管理当局发现内部控制中的缺陷，改进内部控制，提高会计信息质量。我国已要求公开发行证券的证券公司、商业银行、保险公司对内部控制制度的完整性、合理性与有效性做出说明，并要求注册会计师对内部控制制度进行评价、出具评价…     

上海地区上市公司内部控制信息披露现状分析

本文选取了80家上海地区上市公司作为研究对象,对样本公司内部控制信息披露的现状进行分析,总结现阶段上海地区上市公司内部控制信息披露中存在的问题,为提高上市公司内部控制信息披露水平提供参考。     

浅析上市公司内部控制信息披露

内部控制是一个过程,目的是实现控制目标,而内部控制信息披露是对公司内部控制有效性的揭示,目的是让投资者等利益相关者了解企业的内部控制状况,正确解读财务报告信息。本文站在投资者需求的角度,分析了我国内部控制信息披露中存在的一些问题并提出建议。     

简议上市公司内部控制信息的披露

上市公司作为企业经营的一种高级形式，牵涉到各种投资者的利益。其业绩好坏、财务报告的可靠与否都将关系到我国证券市场乃至整个经济市场的发展前景，而上市公司的内部控制问题则是影响其业绩好坏与财务信息可靠性的重要因素。笔者拟就上市公司内部控制信息的披露问题试作简议。内部控制是企业为保证财产的安全完整、会计信息的真实可靠、经营目标的实现，防止作弊，避免失误，提高效率和效益，而对其内部各职能部门和人员的业务活动和管理活动所采取的一系列相互联系、相互制约的规划、控制、调节和考核工作。对于任何一个企业或企业中的…     

Strategies of resistance to internal control regulation

This paper applies the institutional concepts of resource dependence, power, resistance, and dramaturgical exchange to the legislative history of the Foreign Corrupt Practices Act (FCPA) of 1977, internal control proposals and regulations from the late 1970s to the late 1990s, and the internal control requirements under the Sarbanes–Oxley Act (SOX) of 2002. The analysis documents that from 1976 to 2001 powerful organizations and individuals employed active strategies of avoidance, defiance, and manipulation to successfully defeat proposals that would have required all public companies to assess and publicly report on their internal controls over financial reporting. During this same period, the US Securities and Exchange Commission (SEC) vacillated between actively advocating mandatory internal control reporting and passively acquiescing to industry and White House demands for voluntary internal control reporting. The resulting dramaturgical exchange between the SEC and its regulatees made it appear as if the voluntary initiatives were reasonably effective, but subsequent accounting and financial scandals challenged this view and eventually precipitated mandatory internal control assessment and reporting. The paper also considers how the ongoing dramaturgical exchange between regulators and regulatees could significantly weaken the internal control requirements of SOX (2002) [Sarbanes–Oxley Act of 2002 (2002). Public Law 107–204, 116 Stat. 745], and discusses implications for future research and recent critiques of neoinstitutional theory.     

Optimal internal control regulation: Standards,penalties, and leniency in enforcement

To protect investors, regulators increasingly rely on regulating firms’ internal controls over financial reporting, but they punish noncompliance only if an internal control weakness enabled accounting manipulation. In other words, enforcement is manipulation-contingent. We develop an economic model with a manager who sequentially chooses internal control quality and manipulative effort, and a welfare-maximizing regulator who determines an internal control standard, the penalty size for internal control weaknesses, and when to invoke such a penalty. Internal control regulation under manipulation-contingent enforcement not only provides incentives to invest in internal controls, but also improves manipulation deterrence when there are internal control weaknesses. The optimal regulation takes advantage of this additional deterrence effect by using a very strict internal control standard and an intermediate penalty that is only levied in the event of accounting manipulation. Overall, we rationalize why the commitment to lenient enforcement of internal control regulation is optimal.     

Effect of internal cost management,information systems integration,and absorptive capacity on inter-organizational cost management in supply chains

Inter-organizational cost management is a strategic cost management approach to managing costs that span organizational boundaries in supply chains. Drawing on the resource-based view of the firm, we develop a model to predict which inter-related resources might enable companies to manage inter-organizational costs. We test this model using a survey of managerial accountants whose organizations are part of a supply chain. Using structural equation modeling, we conclude that the resources of internal electronic integration, external electronic integration, internal cost management, and absorptive capacity play significant direct and indirect roles in the development of an inter-organizational cost management (IOCM) resource. We find that these resources are inter-related and together are useful in enabling companies to ultimately benefit from managing inter-organizational costs. We find in particular the importance of relational resources associated with absorptive capacity in the development of an IOCM resource. Our research contributes to theory and practice by explaining how specific resources can be combined in allowing companies to better manage inter-organizational costs.     

The effect of internal control and risk management regulation on earnings quality: Evidence from Germany

We investigate the impact of mandatory internal control and risk management (ICRM) reform on earnings-based attributes of accounting quality in Germany. Although prior studies examine changes in accounting quality under SOX Sections 302 and 404, there is scant evidence of the accounting quality effects of ICRM reform in foreign jurisdictions. Such evidence is warranted given the ongoing global policy debate of ICRM reform in the post-SOX era. We extend existing research by examining changes in earnings quality following the 1998 German legislation on control and transparency (KTG). The KTG regime provides a unique setting in which the regulatory scope extends beyond internal control over financial reporting (ICFR) to include broad business and enterprise risk control. Using both a differences and difference-in-differences research design, we find that German firms experience an increase in timely loss recognition and a decrease in earnings smoothing after KTG. We also find some evidence of a decrease in loss avoidance behavior. Additional analyses show that the sensitivity of capital investment efficiency to earnings quality increases in the German market after KTG, suggesting that earnings quality effects of mandatory ICRM reform has positive consequences for capital resource allocation. Together, our results are consistent with the achievement of one of the intended outcomes of ICRM regulation—increased accounting quality through effective ICRM systems.     

金融集聚的内在动因分析

金融集聚作为产业集聚的伴随物,随着产业集聚的形成而发展;金融本身的高流动性加速了金融集聚;金融成长至高级阶段成为经济主导与核心,其对经济的主导性促进了金融集聚。从空间经济学及相关的视角来看,集聚的空间外在性是金融集聚形成的基础;不对称信息与默示信息所要求的金融主体的空间邻近促使金融集聚的形成;金融规模经济（内部规模经济与外部规模经济）促使金融集聚的形成。     

对内部控制及其评估的认识与思考

风险导向审计要求以被审计单位的战略经营风险为导向,对被审计单位性质、行业状况、环境及内部控制进行综合风险评估。笔者认为,这里的内部控制已经发展到内部控制框架阶段,更加强调对企业战略、环境等宏观因素的关注,是以风险管理为中心的。因此,对内部控制如何认识和评估,仍是决定审计有效性的重要因素。     

对农业银行上门服务、延伸柜台风险管理和内部控制的分析与思考

本文对农业银行上门服务,延伸柜台进行了调研,分析其风险,提出了加强内部控制的相关建议。     

我国会计制度与税收法规的协作研究——基于税会关系模式与二者差异的分析

本文对我国会计制度与税收法规的协作进行了研究 ,通过对会计制度与税收法规的基本关系、税会关系模式、会计制度与税收法规的目标差异以及业务处理差异等方面的分析 ,提出了我国会计制度与税收法规协作的可行思路     

内部控制发展的简要回顾与评价

在过去的十年中.一系列大型公司丑闻和失败事件的出现,使得公司治理机制及内部控制成为21世纪初受到高度关注的商业问题。这些失败导致了对加强公司治理、风险管理以及内部控制的强烈需求。政府以及立法机关、监管机构以及标准制定机构在日益增加的压力下.开始采取措施以帮助阻止未来可能出现类似情况。旨在帮助公司改进其公司治理的新立法、新标准、新准则和新指南也相继出台.尽管这些标准和指南来源不同,但有一个共同的核心,即好的公司治理本质上需要有效的内部控制系统。2006年8月,由国际会计师联合会下属的商务领域职业会计师委员会(PAIB)完成的《内部控制—当今发展回顾与评价》报告,对全球范围内有关内部控制的沿革和最新发展进行了全面回顾和总结。该报告回顾了内部控制领域的近期发展以及一些最新的思想动态,现就其主要内容进行简要介绍,供大家参考。