内部控制缺陷信息披露的影响因素分析被引量：37

Element Analysis of disclosure of Internal Control Deficiency

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摘要本文以上海证券交易所2003-2006年年报中披露内部控制缺陷信息的33家公司为样本,同时选取54家公司为控制样本考察内部控制缺陷信息披露的影响因素,研究发现,报告和披露内部控制缺陷的影响因素是报告年度的分部数目、公司的规模。最后基于上述发现提出了政策建议。 This paper takes the samples from 33 companies listed in Shanghai Stock Exchange who have exposed their internal control deficiency in the annual report during 2003-2006, and picks up 54 companies as controlled samples to test the elements which influence the disclosure of internal control deficiency. It finds out that the numbers of segment and scale of a company is the exact influencing element, and then the paper further puts forward suggestions based on the above discovery.

作者蔡丛光

机构地区西南财经大学中国金融研究中心

出处《财务与金融》北大核心 2010年第4期33-38,共6页 Accounting and Finance

关键词内部控制缺陷披露影响因素 Internal Control Deficiency Disclosure Influencing Element

分类号 F23 [经济管理—会计学]

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