交易所问询函监管对贝因美内部控制有效性的影响

The Exchange Inquired about the Impact of Regulation on the Effectiveness of BeingMate’s Internal Controls

随着我国证券监管转型的深化,交易所问询函监管力度越来越大,对公司产生重要影响。从内部控制视角,对比贝因美2018年收到深交所问询函前后内部控制五要素的变化情况,发现交易所问询监管对企业内部控制有效性产生重要影响,具体表现在:贝因美收到问询函后改进了企业内部控制环境,完善了企业信息和沟通制度,加强了企业内部监督,提升了企业内部控制水平,修正了企业内部控制缺陷,提高了企业对外披露内部控制信息的质量。证券交易所问询函监管能够提升企业内部控制有效性,为推动证券监管转型提供经验证据。

With the deepening of China’s securities regulatory transformation,the supervision of exchange inquiry letters has become more and more intense,which has an important impact on the company.From the perspective of internal control,compared with the changes in the five elements of internal control before and after being received by Beingmate from the Shenzhen Stock Exchange in 2018,it is found that the exchange inquiry supervision has an important impact on the effectiveness of internal control of enterprises,which is specifically manifested in:After receiving the inquiry letter,Beingmate has improved the internal control environment of enterprises,improved the information and communication system of enterprises,strengthened internal supervision of enterprises,improved the level of internal control of enterprises,corrected internal control defects of enterprises,and improved the quality of internal control information disclosed by enterprises.The supervision of stock exchange inquiry letters can improve the effectiveness of internal controls of enterprises and provide empirical evidence for promoting the transformation of securities supervision.