吉林省上市公司内部控制信息披露研究——基于沪深两市2008—2012五年公告数据

Internal Control Information Disclosure for Listed Company of Jilin Province——Based on the Data of Shanghai and Shenzhen Securities Exchange from 2008 to 2012

吉林省作为经济发展中部省区,30多家上市公司是一省经济发展主力。但近年来,有近一成企业相继退市,截至2012年止,因业绩不佳而ST或*ST企业近1/5。故将内部控制信息披露的探索聚焦于一省的区域发展范畴,是值得深入分析的研究视角。基于此,笔者以吉林省2008—2012五年间沪市和深市主板上市公司公告数据为基础,分析了其内部控制信息连续披露状况以及在评价标准、披露内容和可靠性等方面存在的主要问题,为研究的深入奠定基础。

Jilin Province is the central province of China,and the main force of economic development is more than thirty listed companies. In recent years,nearly 10% of listed companies have quit the stock market in Jilin Province. As of 2012, a fifth of listed companies become ST and ＊ ST for poor performance. It is a worthy analysis research perspective that explores internal control information disclosure focus on the category of regional development in this province. This paper analyzes the situation of internal control information continuous disclosure and the main problem about evaluation standards,the quality of disclosure information and reliability.