上市公司内部控制报告的可靠性评价--基于2008-2010年沪市公司年报重述的分析

Evaluation on the Reliability of Internal Control Report of the Listed Companies: Based on the Analysis of Annual Report Restatement of Shanghai Stock Exchange Listed Companies from 2008 to 2010

内部控制报告质量是内部控制规范实现预期目标的基础。本文通过2008-2010年沪市公司内部控制自评和鉴证报告的数据分析,发现上市公司内部控制报告的披露时间较为随意、披露内容缺乏信息含量。结合年报重述原因和重述内容的归类分析,得出上市公司内部控制报告可靠性较低的结论。这一研究结果的发现,为强化内部控制的执行和监督提供了证据,为内部控制的研究提供了新的思路。

Perfect internal control can improve the quality of the accounting information. Internal control reports are the only channel for investors and others to obtain the information about the enterprise internal control. The quality of internal control reports is the basis for achieving the expected goals of internal control reports. This paper is designed to evaluate the quality of the internal control reports of the Shanghai Stock Exchange listed companies from 2008 to 2010. Through the descriptive statistics and correlation analysis of the data from the internal control self- assessment reports, internal control audit reports and annual report restatements, combined with classifying annual report restate- ments by the reasons and contents, the paper is able to reach the conclusions. Due to the lack of relative information of the internal control reports in the domestic database, we collect the data about the internal control by reading the annual reports, internal control self-assessment reports, internal control audit reports, and got the information about the annual report restatements from the wind database. By reading the internal control reports, we have found that the listed companies are more concerned with the internal con- trol reports and made it more and more standardization. But it still has two main defects. One is that the time of disclosure tends to be casual; the other is that the contents are lack of information con- tent. Through the descriptive statistics and correlation analysis, the paper reaches three conclusions： The first one is the internal con- trol report has the obvious tendency of selection for motivation; the second one is that the internal control reports act as signal sending role if the enterprise disclosed the reports voluntarily; and the last one is that the reliability of the internal control report is relatively low. These results provide evidence for strengthening internal con- trol execution and supervision, and a new research perspective of the internal control.