内部控制鉴证信息披露与公司业绩的相关性研究——基于深市A股上市公司的实证研究

发布时间：2019-04-01 11:57

【摘要】：内部控制是实现企业经营目标的重要保障,信息披露是投资者获取信息并用以决策的制度性基础,内部控制信息披露越来越受到理论界和实务界的关注。近年来我国颁布了一系列内部控制相关法规,许多上市公司也开始披露内部控制鉴证报告,但鉴证报告的披露会加大成本,那么披露内控鉴证报告对实现企业经营目标有怎样的影响呢?本文以深交所A股上市公司2009年、2010年的数据为样本,研究内控鉴证报告披露情况,试图解释内控鉴证报告与业绩的内在关联性。研究结果表明,内控鉴证报告的披露水平与业绩显著正相关。该研究对于规范内部控制信息披露、促进企业自愿披露内部控制鉴证报告有很重要的理论价值和现实意义。
[Abstract]:Internal control is an important guarantee to achieve business objectives. Information disclosure is the institutional basis for investors to obtain information and use it for decision-making. The disclosure of internal control information has been paid more and more attention by both theoretical and practical circles. In recent years, China has promulgated a series of internal control related laws and regulations, many listed companies have also begun to disclose internal control verification reports, but the disclosure of verification reports will increase the cost. So what is the impact of disclosure of internal control verification report on the realization of business objectives? Taking the data of A-share listed companies in Shenzhen Stock Exchange in 2009 and 2010 as a sample, this paper studies the disclosure of internal control verification report and tries to explain the internal correlation between internal control verification report and performance. The results show that there is a significant positive correlation between the disclosure level of the internal control forensic report and the performance. This study is of great theoretical value and practical significance for standardizing internal control information disclosure and promoting voluntary disclosure of internal control verification reports.
【作者单位】：北京交通大学经济管理学院;
【分类号】：F233;F832.51;F224

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