2006年沪市公司内部控制信息披露研究

本文针对上海证券交易所出台的《上海证券交易所上市公司内部控制指引》和《关于做好上市公司2006年年度报告工作的通知》中关于内部控制信息披露的规定,通过描述性统计对2006年沪市年报内部控制信息披露的现状分析,认为2006年沪市公司内部控制信息披露存在以下问题:内部控制信息披露的强制规定未得到有效执行、内部控制信息自愿性披露动机不足、公司的内部控制自我评估和会计师事务所的核实评价缺少统一的标准。文章相应提出如下改进建议:制定明确的内部控制框架;作为制定、执行、评估和审核的基础,内部控制自评报告应采用强制披露和分步走相结合的做法;内部控制审核报告应采用强制性披露和鼓励性披露相结合的作法;加强对内部控制信息披露的监管。

Research on Internal Control Information Disclosure of Public Listed Companies in Shanghai Stock Exchange in 2006

Based on the regulations related to internal control disclosure in and released by SSE,the authors did some statistical analysis on the 2006 annual reports of all listed companies and draw the conclusion that there are still some problems in the current situation.The results show that:(1)laws and regulations of mandatory disclosure are not implemented effectively;(2)voluntary disclosure of information is not motivated;(3)management's self-assessment report and accounting firms' audit report on internal control are lack of uniform criteria for implementation.So we put forward the following suggestions:(1)establish a clear framework for internal control to be as the foundation of constitute,implementation,evaluation and audit;(2)adopt the integration method of mandatory disclosure and step-by-step solution about self-assessment report of internal control;(3)adopt the integration method of mandatory disclosure and voluntary disclosure about audit report of internal control;(4)strengthen the supervise of information disclosure of internal control.