上市公司内部控制缺陷披露现状研究——基于2009-2010年深市主板A股的实证分析

Internal Control Deficiencies Disclosure of Listed Companies:An Empirical Study of Shenzhen Stock Exchange between 2009 and 2010

本文以2009-2010年深市主板A股上市公司披露的内部控制自我评估报告为依据，分析了内部控制缺陷披露的整体状况、具体类型及存在的问题。研究发现，2010年披露缺陷的公司数量显著低于2009年，内部控制整体水平逐年提高，存在缺陷较多的要素是内部环境、控制活动、信息与沟通。在披露过程中，上市公司主动披露内部控制缺陷的意识不强，缺乏内部控制缺陷的认定和披露标准，且部分公司对内部控制缺陷界定不清楚。

This paper analyzes the overall situation, types and problems of internal control deficiencies disclosure based on internal control assessment report disclosed by listed companies of Shenzhen Stock Exchange. We find that the amount of companies disclosing internal control deficiencies reduced greatly from 2009 to 2010, which means the overall level of internal control is improved gradually, and there are many deficiencies among the element of internal environment, control activity, information and communication, and the deficiencies of the board will be improved urgently. We also find some companies would not spontaneously disclose deficiencies, lacking the standard to identify and disclose deficiencies, and couldn＇t define deficiencies clearly.