中小创公司应否强制实施内部控制规范体系？

Should SME and GEM Companies Enforce Internal Control System? Analysis Based on Insider Perspective

内部控制是防范化解各类重大风险,提高企业经营管理效率的重要手段。对于中小板和创业板公司应否强制实施内部控制规范,现有文献多数反映的是监管者、学者的意见,很少有直接来自企业层面的声音。基于证监会2014年对上市公司内部控制情况进行的问卷调查数据,本文评估其实施内部控制规范的成本和收益,分析是否应当在中小板和创业板强制实施内部控制规范。本研究为在中小板和创业板公司推进内部控制建立健全提供参考和借鉴。

Internal control is an important means to prevent and resolve various major risks and improve operating efficiency.Most existing literature have demonstrated the opinions of regulators and scholars on the debate that whether SME and GEM companies should comply with the Enterprise Internal Control Standard.Yet there is little evidence on the attitudes of corporate insiders towards this debate.Based on the questionnaire survey of internal control among listed firms,which is conducted by CSRC in year 2014,this paper investigates the cost and benefit of the implementation of the Enterprise Internal Control Standard in the SME and GEM companies from the insider's point of view.This paper has implications for the implementation of the Enterprise Internal Control Standard in t he SME and GEM companies.