监管导因的信息披露质量研究——基于深交所信息披露质量考评结果分析

Study on Information Disclosure Quality for the Reason of Supervision—Based on Analysis of Quality Evaluation of Information Disclosure in Shenzhen Stock Exchange

以深交所信息披露质量考评结果为依据,通过2008～2010年吉林省上市公司与全国上市公司信息披露质量的比较,发现吉林省上市公司信息披露质量低于全国水平。究其原因,与外部监管环境宽松和内部监管机构独立性不足有着密不可分的关系。应从加大处罚力度、强化对注册会计师审计质量的"再监督"、明确内部审计机构的组织隶属地位等方面入手加以治理。

Based on the analysis of quality evaluation of information disclosure in Shenzhen Stock Exchange,this article carries out a comparative research of information disclosure quality between listed companies of Jilin Province and national listed companies from 2008 to 2010.The result reveals that the level of information disclosure quality of listed companies in Jilin Province is lower than the national level.There are several reasons for this case.Firsdy,the external supervision environment is too liberal.Secondly,the internal regulatory body is lack of independence.Therefore,it is crucial to increase penalties,strengthen the re-supervision of CPA audit quality, and make clear the subordination status of internal audit organizations.