自愿性内部控制审核披露与所有权结构的关系——基于深市上市公司2008年报数据

The Relationship between Voluntary Disclosure of Internal Control Audit Report and Ownership Structure

自愿性信息披露是指在强制性披露的规则要求之外,公司管理层基于公司特质、投资者关系等角度自主提供的关于公司财务和公司发展的其他方面相关信息。本文通过采用描述性统计的方法分析了所有权结构与公司自愿性内部控制审核披露水平之间的关系。研究发现公司自愿性内部控制审核披露与股权集中度中的第一大股东所持股份的比例与无显著关系;与前十大股东所持股份的比例有很弱的反向关系;其随着公司中管理层持有股份所占比例的提高而减少;机构持有股份和国有股份所占的比例高,能明显促进其披露。

Voluntary disclosure of information refers to except the rules of the mandatory disclosure requirements, the company＇s management provides the information on corporate finance and other relevant information such as the development of the company in terms of the characteristics of the corporate and the investor relations. In this paper, through the use of descriptive statistics analysis of ownership structure and corporate voluntary disclosure of internal control audit of the relationship between levels. The study found the degree of concentration of ownership in the largest proportion of shares held by shareholders of the company＇s voluntary disclosure of internal control audit was no significant relationship; the top ten shareholders and the proportion of shares held by the internal control audit of the level of voluntary disclosure weak reverse relations ; internal control audit of the voluntary disclosure of management with the company holding shares in the proportion of the increase is reduced; institutions and state-owned shares and shares held by the proportion of high, can significantly promote voluntary disclosure of internal control audit report.