上市公司内部控制缺陷披露现状探查——基于沪市A股经验数据

随着《企业内部控制基本规范》和《企业内部控制配套指引》的逐步实施,我国上市公司内部控制缺陷信息的披露情况有了逐步提升.本文以2010-2012年间沪市A股上市公司披露的内部控制相关报告为研究对象,详细描述了这三年间沪市A股上市公司内部控制缺陷信息的披露情况.研究发现,披露内控缺陷的公司数量在逐年增加,信息披露方式趋于规范化,内部控制整体水平有所提高,存在缺陷的公司表现出了一定的行业特征.同时也发现内部控制缺陷信息披露仍然存在信息含量低等问题,针对这些问题,笔者提出了相关的政策性建议.内部控制缺陷情况的研究,一方面考察了我国上市公司对制度的执行情况,另一方面也为内控制度建设提供了经验证据.

Research on the Disclosure of Internal Control Deficiencies——Based on Experience Data of Shanghai A-stock Exchange

Along with the implementation of the internal control guidelines, the internal control deficiencies information dis-closure of the listed company has gradually improved. This paper analyzes the overall situation, types and problems of internal control deficiencies disclosure based on internal control assessment report disclosed by listed companies of Shanghai A-Stock Exchange. We find that the amount of companies disclosing internal control deficiencies increased from 2010 to 2012, which means the information disclosure tends to standardization, and the overall level of internal control is improved gradually. We also find the low quality of information disclosure. According the disclosure issues, the author puts forward relevant policy rec-ommendations. On the one hand, tills paper examines the implementation of the internal control system; on the other hand, we can provide empirical evidence for the building of internal control system.