摘要
当前,投资者逐渐成为上市公司内部控制信息的重要需求主体。"决策有用"和"受托责任"是投资者内部控制信息需求的两大目标。能够满足投资者这两类目标的内部控制信息应具备如下四个质量特征:可靠性、相关性、可比性和可理解性。文章结合相关法规和前人的研究成果,将这些质量特征进行有机结合,形成了一个内部控制信息质量评价模型。以该评价模型为基础,文章设计了明晰的指标体系,进行评价研究后发现我国上市公司内部控制信息披露流于形式,内部控制信息的利用价值有待提高。
At present, the investor has gradually become an important demand information of internal control of the listing cor- poration. The "decision usefulness" and "responsibility" are two major goals of internal control information needs of inves- tors. To meet the two kinds of targets of the internal control information, investors should have the following four characteris- tics: reliability, relevance, comparability and understandability. Based on the research results of relevant laws and regula- tions and the predecessors, these quality characteristics are combined, forming an internal control information quality evalua- tion model. Based on the evaluation model, this paper designs the index system of evaluation, finds that China's listing cor- poration information disclnsure of internal control becomes a mere fnrmality, floating on the surface, the value of the internal control information needs to be improved.
出处
《华东经济管理》
CSSCI
2013年第4期104-108,共5页
East China Economic Management
基金
国家自然科学基金项目"金字塔结构与大股东利益侵占:内部控制的中介机理与经验证据"(71002107)
中国博士后基金项目"金字塔结构
内控信息披露质量与债务融资成本:基于我国家族上市公司的理论与实证研究"(20090451182)
关键词
投资者需求
内部控制信息
质量特征
层次结构模型
investors' demand
internal control information
characteristics of quality
hierarchy model