商业研究

商业研究

• 财经纵横 • 上一篇    下一篇

上市公司内部控制披露重大缺陷的行为选择 ——基于内部控制缺陷严重程度的分析

石蕾，邢程，许宁宁   

  1. （天津理工大学 管理学院，天津 300380）
  • 收稿日期:2017-11-15 出版日期:2018-03-23
  • 作者简介:石蕾（1975-），女，吉林九台人，天津理工大学管理学院副教授，管理学博士，研究方向：公司战略与风险管理；邢程（1994-），女，河南周口人，天津理工大学管理学院研究生，研究方向：中小企业发展与融资策略；许宁宁（1980-），女，山东德州人，天津理工大学管理学院讲师，管理学博士，研究方向：审计理论与实务、内部控制。
  • 基金资助:
    国家自然科学青年基金项目“上市公司内部控制重大缺陷披露行为选择研究”，项目编号：71502127。

The Behavior Choice with Severe Deficiencies of Internal Control Disclosure of Listed Companies： An Analysis based on Severity of Internal Control Deficiencies

SHI Lei，XING Cheng，XU Ning-ning   

  1. (School of Management，Tianjin University of Technology， Tianjin 300380，China)
  • Received:2017-11-15 Online:2018-03-23

摘要： 内部控制缺陷是内部控制评价报告中最为核心的部分，准确的内部控制信息披露能够使投资者充分了解企业的经营情况，真实地披露内部控制缺陷的严重程度是信息决策价值得以体现的前提和基础。本文以沪深两市2013-2015年披露的存在非重大内部控制缺陷的A股上市公司为样本（以“四个迹象”为识别基础确定其是否存在内部控制重大缺陷），逐一分析上市公司是否如实披露存在的重大缺陷。研究表明，上市公司在缺陷强制披露制度下存在行为选择，即蓄意降低缺陷的严重程度，将重大缺陷披露为重要缺陷、甚至一般缺陷，影响了内部控制评价报告的可靠性。所以，上市公司要加强自身内部控制建设和自我评估工作，提高真实披露存在缺陷的自愿性；监管部门要充分发挥监督职能，建立完善的稽查机制，对于有问题的上市公司加大处罚力度，增加违规成本。

关键词: 内部控制信息披露, 内部控制缺陷, 行为选择

Abstract: Internal control deficiencies is the core of internal control evaluation report, because the accurate internal control information disclosure can make investors fully understand the business situation of the enterprise. The true disclosure of the severity of the internal control deficiencies is the premise and foundation for presenting the information decision-making value. This paper is based on a sample of A shares listed companies with non-significant internal control deficiencies disclosed in Shanghai and Shenzhen stock exchanges from 2013 to 2015(four signs can be as the identification basis to determine whether there is a major internal control deficiency in companies or not) and respectively analyzes whether listed companies truthfully disclose the existing material internal deficiencies. Research shows that the listed companies have behavior choice under the system of compulsory disclosure of deficiencies，like reducing the severity of the deficiencies, material deficiencies being disclosed as important or even general deficiencies, which affects the reliability of internal control evaluation reports. Therefore, listed companies should strengthen their own internal control construction and self-evaluation work to improve the voluntary nature of the true disclosure of deficiencies; the regulatory authorities should give full play to their supervisory functions and establish a sound audit mechanism to increase penalties and the cost of violations for the problematic listed companies.

Key words: internal control information disclosure, internal control deficiencies, behavior choice