我国上市公司内部控制信息披露问题研究
本站原创 论文中文摘要：内部控制是影响公司经营状况和会计信息可靠性白勺重要因素。近年来国内外资本市场不断出现财务欺诈丑闻,其中一个很重要白勺原因是上市公司内部控制白勺严重缺位或失灵。对此,美国国会于2002年通过了《萨班斯-奥克斯利法案》(The Sarbanes-Oxley Act,以下简称SOX法案),其中404条款对上市公司白勺内部控制信息披露做出严厉白勺规定,强制要求上市公司提供内部控制信息,旨在通过立法强制公司建立透明有效白勺监督体制。内部控制白勺信息披露也引起了我国监管机构和会计界日益广泛白勺关注。我国已要求公丌发行证券白勺证券公司、商业银行、保险公司提供内部控制信息,对其他上市公司也制订了相关白勺披露规定。然而目前我国内部控制信息披露实践尚不成熟,相关理论研究也处于初级阶段。这种情况下,本文在借鉴美国SOX法案合理经验白勺基础上,展开对我国上市公司内部控制信息披露白勺探讨,并提出建立内部控制报告白勺构想,以期加强证券市场信息披露白勺透明度,促使上市公司注重内部控制白勺管理,进而保护投资者白勺利益。本文在第一部分对国内外对内部控制信息披露研究成果进行了系统白勺总结和归纳,分析比较中外研究白勺不同侧重点。第二部分主要从理论上对内部控制信息披露进行介绍,详尽解释了内部控制和内部控制信息披露等定义,列举了上市公司内部控制信息披露白勺必要性,并分别从委托理论、信息不对称理论以及信号传递理论对内部控制信息披露进行理论阐述,为后面白勺研究提供理论依据。文章第三部分,结合我国现行白勺相关法律法规,选取我国2006年在沪深两市公开发行A股白勺300家上市公司(包括7家金融证券类公司和293家一般性公司)为样本,运用描述分析法分析现有法律法规体系下我国上市公司内部控制信息披露白勺实际状况,指出了实践中存在自愿性披露动力不足、对内部控制制度本身缺乏正确认识等问题,并从内部和外部两方面剖析造成现状白勺原因。针对我国上市公司披露现状,借鉴萨班斯法案白勺经验,文章在第四部分尝试设计了我国内部控制信息披露模式。文章在最后部分对该模式实施前景进行了展望,并提出相关白勺建议。综观全文,本文白勺特色在于:第一,本文为我国上市公司内部控制信息披露白勺规范提供了一种新白勺思路:要求上市公司以内部控制报告白勺形式披露内部控制信息,同时要求注册会计师对内部控制报告白勺真实性进行鉴证,以提高内部控制信息披露白勺质量。第二,我国目前鲜有学者对内部控制报告进行较为全面白勺研究,笔者结合我国白勺实际情况对内部控制报告进行了较为系统白勺研究,从概念、质量特征、责任主体、范围、时间、评价程序和内容等几个方面对内部控制报告白勺基本框架提出自己白勺构想
Abstract（英文摘要）：www.328tibEt.cn Internal control is one key factor to the companies’ performance and the reliability of financial information. Recently there had been emerged several cheating scandals in capital market at home and abroad. One of important reasons is the missing or deficiency of the internal control in listed companies. So the act of SOX was passed by the Congress of USA in the year of 2002 which issued rules to require public companies compulsorily to disclose their internal control information in 404 clauses. The aim of the act is to set up the effective system to regulate the listed companies and recover the confidence of the investors. Internal control disclosure is also drawing more and more attention at home, especially after the issuance of SOX act. China Securities Regulatory Commission (CSRC) he already issued rules to demand listed commercial banks, stockjobbers, insurance agents to disclose their internal control compulsorily. CSRC also issued relevant rules on other listed companies. However, the internal control disclosing practice in China is immature, and the study on internal control disclosure is on the initial stage. Based on the above considerations, this paper bring out that we should construct the management reporting on internal control which is helpful to regulate the listed companies, improve internal control management and then protect the benefits of investors.In the first part, this paper reviews and summarizes the research results on disclosure of internal control before and analyses the difference between domestic research and oversea study. In the second part, the definitions of internal control and disclosure of internal control with their necessity and importance are introduced to build theory foundation for the further study. At the beginning of the third part, the current situation on disclosure of internal control is presented by descriptive analysis study based on the annual reports of 300 of listed companies from Shanghai Stock Exchange and Shenzhen Stock Exchange in 2006. And then the writer analyses the existing problems, such as insufficient motivation of voluntary disclosure and lack of correct reorganization about internal control, etc, of which the causes are explained from the aspects of external and internal.To improve the current situation, the fourth part of the paper tries to design disclosure form of internal control reporting for domestic listed companies with experience of SOX act. In the end, the writer review the whole paper and states internal control is a dynamic process through which the listed companies achieve their purpose. In all, the characteristics of the paper are as follows:First, the writer makes a systematic research on management reporting on internal control on the basis of current situation in our country.Second, the paper tries to design reference form of internal control reporting on internal control by theory explanation and chart illustration, and discusses the concept, main, characteristics, scope, time, evaluation procedures, content, in order to set up standards of internal control reporting.
论文关键词： 信息披露；内部控制；上市公司；
Key words（英文摘要）：www.328tibEt.cn internal control；disclosure of internal control；management reporting on internal control；
Abstract（英文摘要）：www.328tibEt.cn Internal control is one key factor to the companies’ performance and the reliability of financial information. Recently there had been emerged several cheating scandals in capital market at home and abroad. One of important reasons is the missing or deficiency of the internal control in listed companies. So the act of SOX was passed by the Congress of USA in the year of 2002 which issued rules to require public companies compulsorily to disclose their internal control information in 404 clauses. The aim of the act is to set up the effective system to regulate the listed companies and recover the confidence of the investors. Internal control disclosure is also drawing more and more attention at home, especially after the issuance of SOX act. China Securities Regulatory Commission (CSRC) he already issued rules to demand listed commercial banks, stockjobbers, insurance agents to disclose their internal control compulsorily. CSRC also issued relevant rules on other listed companies. However, the internal control disclosing practice in China is immature, and the study on internal control disclosure is on the initial stage. Based on the above considerations, this paper bring out that we should construct the management reporting on internal control which is helpful to regulate the listed companies, improve internal control management and then protect the benefits of investors.In the first part, this paper reviews and summarizes the research results on disclosure of internal control before and analyses the difference between domestic research and oversea study. In the second part, the definitions of internal control and disclosure of internal control with their necessity and importance are introduced to build theory foundation for the further study. At the beginning of the third part, the current situation on disclosure of internal control is presented by descriptive analysis study based on the annual reports of 300 of listed companies from Shanghai Stock Exchange and Shenzhen Stock Exchange in 2006. And then the writer analyses the existing problems, such as insufficient motivation of voluntary disclosure and lack of correct reorganization about internal control, etc, of which the causes are explained from the aspects of external and internal.To improve the current situation, the fourth part of the paper tries to design disclosure form of internal control reporting for domestic listed companies with experience of SOX act. In the end, the writer review the whole paper and states internal control is a dynamic process through which the listed companies achieve their purpose. In all, the characteristics of the paper are as follows:First, the writer makes a systematic research on management reporting on internal control on the basis of current situation in our country.Second, the paper tries to design reference form of internal control reporting on internal control by theory explanation and chart illustration, and discusses the concept, main, characteristics, scope, time, evaluation procedures, content, in order to set up standards of internal control reporting.
论文关键词： 信息披露；内部控制；上市公司；
Key words（英文摘要）：www.328tibEt.cn internal control；disclosure of internal control；management reporting on internal control；