信息服务业上市公司内部控制信息披露评价研究

Evaluation of Internal Control Information Disclosure of Information Service Listed Companies

以我国信息服务业2012年123家上市公司为研究对象,评价其内部控制自评报告和审计报告的整体披露情况。进一步以117家该类上市公司的内部控制自评报告为基础,从具体披露内容和纳入评价范围的业务和事项两个方面,构建评价指标体系,评价内部控制自评报告的具体披露状况,并应用层次聚类法,通过变量聚类,对自评报告评价指标的整体披露状况进行综合分析评价。信息服务业是我国经济发展的新增长点和强劲引擎,研究我国信息服务业上市公司内部控制信息披露的评价问题,有利于总结该类公司内部控制制度的发展规律,进而促进我国信息服务业的健康持续发展。

A study is conducted in this paper to evaluate the overall disclosure of self-assessment reports and audit reports of internal control of 123 information service listed companies in 2012. In addition,based on the selfassessment reports of 117 such listed companies,this study still evaluates the specific disclosure of self-assessment reports of internal control from the contents of disclosure and businesses and events included in evaluation by setting up a evaluation system. Furthermore,by the application of hierarchical clustering and variable clustering in this paper,this study still analyzes the overall disclosure of self-assessment reports index. Information service industry is a new growth point and powerful engine in China＇s economic development. So this study contributes to summarizing the law of development of internal control system so as to improve the healthy and sustainable development of information service industry.