市场化程度、法律环境与企业内部控制自我评估报告的披露——基于沪市A股上市公司的数据分析

以沪市A股上市公司2008年年报为基础,研究发现上市公司内部控制自我评估报告的披露情况存在阶梯状差异:东部地区上市公司自评报告的披露比例最高,依次是中部地区、东北地区和西部上市公司自评报告的披露比例。中国各地区间市场化程度的差异、法律环境差异以及上市公司股东的性质差异为此现象提供了合理解释。

Marketization, Law Environment and Disclosure of Internal Control Self-assessment Report:Descriptive Analysis on A Share Listed Companies in Shanghai Stock Exchange

Based on the analysis of 2008 annual report of A-share listed company in Shanghai stock market,we find ladderlike discrepancies in the disclosure of self-evaluation report of internal control of listed company.The listed companies from the eastern region have the highest degree of self-evaluation disclosure,followed by those from the central region,the northeastern region and the western region.It is argued that the difference of marketization among each region,legal environment and property of the sharehol...