我国上市公司内部控制评价信息披露:问题与改进——来自2011年内部控制评价报告的证据

发布时间：2018-05-02 03:56

本文选题：内部控制评价 + 指标　；参考：《会计研究》2013年08期

【摘要】：本文以境内外同时上市公司和试点公司2011年内部控制评价报告为样本,以财政部发布的评价指标为参考,分析了我国上市公司首次执行内部控制评价强制披露规范的信息披露情况。统计发现,样本公司对参考指标的遵循度不足50%,沪市公司对控制活动、内部监督两类指标的披露水平显著高于深市公司,规模越大或财务状况越好的公司,其控制活动、信息与沟通两类指标的披露水平越高。
[Abstract]:This paper takes the internal control evaluation report of both domestic and foreign listed companies and pilot companies as a sample, and takes the evaluation index issued by the Ministry of Finance as a reference. This paper analyzes information disclosure of mandatory disclosure of internal control evaluation for the first time in listed companies in China. Statistics show that the compliance degree of the sample company to the reference index is less than 50%. The disclosure level of the two kinds of indicators of the Shanghai Stock Exchange Company is significantly higher than that of the Shenzhen Stock Exchange Company. The larger the scale or the better the financial position, the more the control activity of the Shanghai Stock Exchange Company. The higher the level of disclosure of both information and communication indicators.
【作者单位】：上海立信会计学院立信会计研究院;
【基金】：上海市教委科研创新重点课题(13ZS136) 上海市科委软科学研究项目(12692105200) 财政部“全国会计领军(后备)人才(学术类)培养项目”和上海晨光学者计划的资助
【分类号】：F832.51;F275

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