SOX法案、内控制度与财务信息可靠性--基于中国石化第一手数据的调查研究

SOX Act, Internal Control and Reliability of Financial Information——Evidence based on the Investigation for the Sinopec Corporation

本文采用调查问卷研究方法,以第一手数据,考察内控制度和财务报告可靠性之间的关系,检验实施内控制度对财务报告可靠性的影响。研究中针对可靠性的各个特征、财务报表的不同类型、以及财务报告使用者在决策中对财务报表使用行为的检验,都表明实施内控制度后,相比实施内控制度前而言,财务报告可靠性有了显著的提高。本文分析、评价中国大型国有企业集团和海外上市公司实施内控制度的效果和影响,希冀对我国其他海外上市企业及大中型国有企业提供参考。

The internal control systems have been officially and completely implemented in the company Sinopec since the beginning of 2005. This paper examines the relation between reliability of financial reporting and internal control systems in Sinopec Corporation, based on the data from the questionnaire survey. The authors firstly find that after the implementation of the internal control systems, compared to before the implementation of the internal con- trol systems, the reliability of the financial reporting in the Sinopec has been significantly improved. Further more, all the characteristics of reliability, and the different kinds of financial statements and the behaviors of users of financial statements have been significantly improved.