辽宁省上市公司内部控制信息披露:现状与建议——基于2009年沪深两市A股主板公司的数据分析

Internal Control Information Disclosure of Listed Companies in Liaoning Province:Current Situations and Suggestions——Analysis Based on A Share Main-board Companies Listed in Shanghai and Shenzhen Securities Exchange in 2009

文章以2009年辽宁省沪深两市45家A股主板公司的年报和内部控制自我评价报告为研究对象。研究发现,辽宁省上市公司内部控制信息披露水平参差不齐,质量差强人意,其主要原因是内部控制评价依据缺乏统一性、对上市公司内部控制信息披露监管不力以及上市公司的态度不积极等。基于此,文章提出了相关改进建议。

This paper takes the 2009 annual reports and internal control self-assessment reports of 45 A share companies listed in Shanghai and Shenzhen Securities Exchange as study samples. Conclusions are drawn that internal control disclosure of listed companies shows uneven levels and the quality is barely satisfactory. The main reasons probably are lack of harmonized standards of internal control evaluation, the ineffective supervision over internal control information disclosure and listed companies＇ negative attitude. At last, some recommendations for improvements are provided.