上市公司年报内部控制信息披露状况研究——来自沪深A股上市公司的经验证据

Research on Status Quo of Internal Control Information Disclosure in Annual Reports of Listed Companies:Empirical Evidence from A-Shares of Listed Companies

按照我国上市公司年报内部控制信息披露非管制期(2001～2005年)与披露管制期(2006年),分别对样本进行整理归类、图解分析,由此透视上市公司年报内部控制状况的透明度。

This paper studies the transparency of the status quo of internal control of listed companies by classifying and analyzing the internal control information disclosure in annual financial reports in two different periods the period without disclosure regulation （2001--2005）, and the period with disclosure regulation （2006）.