【作者】 许萍； 聂琮丛；

【Author】 Ping Xu and Congcong Nie Department of Accounting,School of Management Fuzhou University,Fuzhou,Fujian,China 350108

【机构】 福州大学管理学院会计系；

【摘要】 本文对福建省主板上市公司2007—2011年度关于内控自我评价报告、内控实施方案、内控审计报告等内控信息披露状况进行了研究。研究发现(1)我国内部控制信息披露政策由部分鼓励、部分强制性披露转向全面强制性披露,由披露众多项目转向披露三项关键项目符合内控体系建设的规律,但目前内部控制评价报告的撰写依据还有待进一步的规范,建议相关部门通过XBRL系统加强对内控信息披露的监管;(2)福建省主板上市公司强制性披露状况明显优于鼓励性披露项目,但仍存在企业拒绝披露强制性披露项目,这需要监管部门明确规定相关的处罚措施;(3)内部控制审计报告的自愿披露积极性是最差的,这很有可能和企业的审计费用相关;(4)内控信息的披露存在内容形式化、和年报部分内容重复、缺乏严谨性等问题,建议福建省主板上市公司要加强企业内部控制环境建设,培养优秀的企业文化,披露具有企业自身特色的真实的内部控制信息。更多还原

【Abstract】 This paper makes a research on internal control self-assessment reports,implementation plan,audit reports,etc of Main-board Listed Companies in Fujian Province from 2007 to 2011.We find that(1) Our policy of internal control information disclosure will change from a stage which is partly mandatory and partly incentive to the other which is mandatory in the general,and from a stage which needs many kinds of reports to the other which only needs the key parts accords with the regular rules in the construction of internal control systems.But at present,the writing rules of internal control evaluation report needs to be more normative,and we suggest the relevant departments strengthen the supervision of internal control information disclosure through the XBRL system.(2) The result of mandatory information disclosure is much better than the incentive of main-board listed companies in Fujian Province,but there are still some companies refuse to disclose the mandatory items,this needs the supervision departments to make specific punitive actions about it.(3) The effect of the audit reports disclosure is not satisfactory,it is probably associated with the fees of audit.(4) The disclosure of internal control information has some problems such as formalized content,repetitive items as same as the part of the Annual Report,lack of rigorous attitude and so on.So the main-board listed companies in Fujian Province should better the internal control environment,cultivate excellent company culture and disclose the internal control information shining with their own unique features.更多还原