从獐子岛的内控迷局看我国上市公司内部控制信息披露问题
伴随着全球金融市场的发展，国内外的相应监管部门都相继将内部控制的信息披露要求从自愿性转为强制性，对于内部控制信息披露的研究也越发关注。企业开始意识到提供内部控制水平对于企业抵御内外部风险的重要意义，建立健全以全面风险管理为导向的内部控制体系，也不再仅仅是满足监管部门的要求，而是为企业自身构筑一道防护墙。
在证券市场上，影响证券价格和构成证券特征的重要因素是不确定性和风险。投资者通过获取信息，改变对证券不确定性和风险的评价。2001年美国安人公司财务丑闻的爆发，2002年世界通信公司财务造假的揭穿，以及施乐公司的虚报营业收入、制药巨头默克公司虚报利润、强生公司涉嫌在制药过程中严重违规。这一系列的事件，让投资者意识到，投资的依据不能在仅限于财务报告，内部控制的信息也应得到关注。信息对证券市场的价格波动和价格均衡具有直接作用和决定性意义。所以对于企业而言，建立完善的内部控制信息披露制度不仅是上市公司必须履行的一项法定义务。也是促进上市公司运营规范化，体现证券市场的公平、公正、公开原则的方法，更是提升投资者对企业信心，保护投资者的利益，做到与社会公众和投资者真实、及时、全面、充分的沟通，实现证券监管部门和社会公众投资者监督的必不可少的环节。
有“海底银行”之称的獐子岛集团，作为水产第一股，在2006年登陆A股市场，在2009年业绩开始大幅增长，收到众多机构的青睐，关注度极高，十余家机构重仓持有。而在2012年公司的净利润大幅下滑，更有媒体披露出公司隐藏内部人员贪污、涉嫌虚增收入、海参以次充好、内部人员倒卖产品渎职、高层人事变动频繁等重重内幕。在报告当天遭遇了股价大跌8%的境遇。
关键词：内部控制；信息披露；上市公司。
Abstract
Along with the development of global financial markets, the corresponding regulatory departments both at home and abroad have the internal control information disclosure from voluntary to compulsory, for the study of internal control information disclosure is also more and more attention. Companies are beginning to realize that provide internal control level is important for enterprises to withstand internal and external risk, establish a sound internal control system to a comprehensive risk management as the guidance, it is no longer just meet the regulatory requirements, but to build a protective wall for enterprises.
In the stock market, uncertainty and risk is an important factor affecting the prices of securities and securities features. Investors through access to information, change the evaluation of uncertainty and risk in securities. In 2001 the United States financial scandals broke out security company, in 2002 the world communication company financial fraud exposed, and false business income, the pharmaceutical giant Merck Co false profits, Johnson companies suspected of serious irregularities in the pharmaceutical process of Xerox Co. This series of events, let investors, investment basis can not be limited to financial reporting, internal control information should also be concerned about. Information on the stock market price volatility and price equilibrium has direct and decisive significance. So for the business enterprise, establish and improve the internal control information disclosure system is not only a legal obligation of listing Corporation must perform. Is to promote the operation of listing Corporation, reflected the securities market fair, justice, open principle, improve investor confidence in the enterprise, and the investor and the social public real, comprehensive, timely, adequate communication, to protect the interests of investors, to realize the essential link the securities regulatory departments and the public supervision of investors.
"The bank" of the Zhangzidao group, as the first stock in 2006, aquatic products, landing A shares market, began a sharp growth performance in 2009, received a number of organizations, high degree of concern, more than a dozen agencies possession. But the sharp decline in net profit in 2012, more media disclosure of the hidden internal personnel corruption, sea cucumber shoddy, suspected of false income increase, the internal personnel of reselling products, high-level personnel changes frequently, one insider. In the reports of the day had shares fell 8% circumstances.
Key words: internal controls;information disclosure;listed company.
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