内部控制信息披露制度的选择与优化——以公司效率为分析视角

以内部控制信息披露制度与公司效率的关系为研究对象,构建了内部控制信息披露指标体系,并建立了衡量效率的模型,以沪市上市公司为样本,实证考察了内部控制信息披露与公司效率的关系。结果发现,我国上市公司内部控制信息披露质量对公司效率具有重要影响,在此基础上,结合新近颁布的《企业内部控制配套指引》,就完善我国企业内部控制信息披露制度提出了若干建议。该研究有助于为企业进行内部控制建设提供依据,并为监管层的决策制定提供参考。

Selection and Optimization of Internal Control Information Disclosure System: An Analysis from the Company Efficiency Perspective

This paper makes an empirical study of internal control disclosure and corporate efficiency by constructing an index system of information of internal control disclosure and measuring the efficiency of the model to Shanghai Stock Exchange listed companies. The results show that Chinese listed companies disclosing the quality of internal control information has an important influence on their efficiency. On this basis,some recommendations on the improvement of information disclosure system of internal contro...