中国石油天然气行业上市公司内部控制信息披露现状及完善对策——基于沪深两市数据的分析

The Internal Control Information Disclosure and Perfecting Countermeasures of Listed Companies in China's Oil and Gas Industry: Empirical Analysis Based on Shanghai and Shenzhen Stock Market Data

随着中国经济发展日益全球化,内部控制信息披露行为越发引起人们的关注。石油天然气行业作为国家能源支柱产业,其内部控制制度是否健全,对社会的稳定和经济的健康发展有着重要的影响。当前中国石油天然气行业上市公司存在着内部控制信息披露的载体不统一,且披露内容缺乏实质性、内部控制信息披露的相关规定没有得到有效执行、内部控制相关规范之间不统一等问题。对此,建议国家相关部门出台有关指引来具体引导、规范上市公司内部控制信息披露的内容与格式,统一注册会计师审核的范围,并且保持规范口径一致,从根本上提高上市公司在内部控制信息披露方面的有效性。

With the progress of China＇s rapid economic development, the internal control information disclosure attracts more and more public attentions. Considering that the oil and gas industry is the pillar industry for national energy sourcing, the level of effectiveness of internal control system for petroleum corporations has a significant impact over the transparency of financial market and stability of economic growth. Currently, the information disclosure of oil and gas companies encounters a series of issues, with the most significant one being that there is a lack of an overall guidance to unify and regulate internal control activities across all corporations. This results in gaps and deficiencies of various internal control methodologies applied by different companies, causing the information disclosed being inaccurate and uncompleted. To resolve this, the paper calls for a formal guidelines for internal control activities to be conducted by the responsible commission at the national level for regulation purpose. In this way, the audit methodology and practices can be nor- malized, and thus essentially improves the effectiveness of listed companies＇ internal control information disclosure.