我国上市企业内部控制信息披露问题研究

随着我国经济的迅猛发展，我国上市企业的规模不断扩大。但近年来，我国不少上市企业都出现重大财务舞弊案件，引起了社会大众对于内部控制信息披露的广泛关注。本文基于内部控制信息披露相关理论，从定性和定量两方面着手，分析我国上市企业内部控制信息披露现状。本文收集上交所上市企业2015—2016年的相关数据，从盈利能力、股权结构、内部审计等方面着手研究，分析企业内部控制信息披露的影响因素。 通过定量分析，得出以下结论：第一，企业内部控制信息公开的主动性不强，信息披露质量不高。第二，企业盈利能力越强，内部控制信息披露状况越好。第三，国家控股企业比法人控股企业有更高的信息披露质量。 针对以上研究结论以及研究过程中发现的问题，提出完善内部控制信息披露的建议，期望能有助于改善内部控制信息披露的现状，减少企业财务舞弊案件的发生。
关键词： 内部控制；信息披露；财务状况

Study on the Disclosure of Internal Control Information of Listed Companies in China
Abstract: With the rapid development of China's economy, the scale of listed companies in China is growing. However, in recent years, many listed companies in China have witnessed major financial fraud cases, which have aroused widespread public concern. Based on the related theory of internal control information disclosure, this paper starts with theoretical analysis and empirical research, and analyzes the current status of internal control information disclosure of listed companies in China. This article collects relevant data of the Shanghai Stock Exchange listed companies from 2014 to 2016, and analyzes the factors affecting the disclosure of internal control information through research on profitability, equity structure, and internal audit. Through data analysis, it is concluded that the stronger the company's profitability, the greater the proportion of state holdings, the more perfect the internal audit system, and the better the disclosure of internal control information. Based on the conclusions and problems found in the research process, suggestions are put forward to improve the disclosure of internal control information. The research can help improve the current status of internal control information disclosure and reduce the occurrence of corporate financial fraud cases.
Key words: internal control, information disclosure, financial status

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