上市公司内部控制缺陷认定标准研究

Research on the Identification Standards of Internal Control Deficiencies of Listed Companies

内部控制缺陷认定标准是企业内部控制评价的核心问题。本文以我国沪深A股上市公司披露的2011年内控评价报告为研究对象,从重要性和可能性两个维度考察上市公司内控缺陷认定定量标准的制定情况,并运用内容分析法从缺陷事件的性质、发生的可能性和影响的严重程度三个维度考察上市公司内控缺陷认定定性标准的制定情况。研究发现,上市公司内控缺陷认定标准在制定方面存在着诸多影响内控缺陷信息质量的问题,本文在此基础上提出了若干总体性的改进建议。

The identification standards of internal control deficiencies is a key problem of internal control assessment. This paper first examines the formulation of quantitative standards of internal control of listed companies from the perspectives of materiality and probability. Then,using content analysis method, we investigate the formulation of qualitative standards from three dimensions: the nature,probability,and severity of defective events. We find that there are many issues concerning the quality of internal control deficiency information. In view of the above mentioned- facts,several general suggestions for improvement have been proposed.