绩效公开导向下的内部控制缺陷认定标准披露研究

The Research on Internal Control Deficiencies Identification Standards Disclosure under the Guidance of Performance Publication

内部控制和绩效评价密切相关,加强内部控制建设与提升绩效水平的价值取向是一致的。内部控制信息披露是企业绩效公开化的重要举措,而内部控制缺陷认定标准又是内部控制信息披露的焦点。研究绩效公开导向下的内部控制缺陷认定标准披露,运用锚定效应理论,结合区位商指标,验证内部控制缺陷认定标准的透明程度在特定维度内的集聚性。研究发现,内部控制缺陷认定标准的透明程度在地区、行业、规模和企业性质等四个维度中未形成明显的集聚,锚定效应在内部控制缺陷认定标准披露中发挥了作用,但多数情形下不呈现显著性。由此看来,内部控制信息的选择性披露是绩效公开驱动下企业的个体行为,而非自发的从众现象。

Internal control and performance evaluation are closely related. Strengthening the construction of internal control has the same value orientation as enhancing the level of performance. Internal control information disclosure is an important measure for enterprises to disclose its performance publicly, so the internal control deficiencies identification standards is the focus of internal control information disclosure. In this paper, we study the internal control deficiencies identification standards disclosure under the guidance of performance evaluation. On the basis of the theory- of anchoring effect, this paper uses the index of location quotient to analyze whether the transparency of internal control deficiencies identification standards is of agglomeration in specific dimensions. It indicates that the transparency of internal control deficiencies identification standards does not show apparent agglomeration from the dimensions of regions, industries, scales and enterprise property. The results show that the anchoring effect does not function effectively in internal control deficiencies standards disclosure, but in most cases not significant. It seems that the selective disclosure of internal control information is the individual behavior driven by performance evaluation rather than spontaneous herd behavior.