上市公司内部控制信息披露影响因素的实证研究

An Empirical Study on the Factors Affecting the Internal Control Self-Assessment Reports of Listed Company

由于中国上市公司内部控制信息披露的程度参差不齐,内容方面避重就轻,财务报表使用者无法有效地依据披露内容作出准确判断。选择了2009年沪市426家制造业上市公司作为样本,应用描述性统计、参数及非参数检验、相关分析、Logistic回归分析等统计方法,对研究变量与内部控制信息披露情况的关系进行了检验和分析,确定上市公司内部控制信息披露的影响因素,为外部投资者、注册会计师、监管机构及相关利益人提供有用的决策信息。

At present,the disclosure degree is inconsistent between different entities and companies to avoid the substantive disclosure,which leads to the result that the users of financial statements can not make decisions effectively based on the disclosures.The characteristics are studied at empirical testing level.The empirical study is conducted with the data of 426 manufacturing enterprises listed on the Shanghai Stock Exchange in 2009.We use descriptive statistics,parametric testing,non-parametric testing,correlation analysis,Logistic analysis to test the correlations between the variables and the disclosure degree.The external investor,certified public accountants and other stakeholder can use the information to make decision.