内部控制信息可靠性研究——对上市公司2006年年报的实证分析

笔者选取了108家A股上市公司,根据<内部控制指引>颁布后的2006年年报,运用专家小组评价法提取内部控制信息,并在内部控制信息披露情况与违规之间建立模型,采用Logistic回归进行分析.研究发现,上市公司在"公司治理结构"部分披露内部控制信息对其是否违规有显著影响;而在"董事会报告"、"监事会报告"、"重要事项"部分披露内部控制信息对其是否违规没有显著影响;内部控制指引的强制性披露要求并未得到很好的执行;虽然非违规公司披露的内部控制信息比违规公司要多,但差距不大,年报中的内部控制信息可靠性较差.

Research on the Reliability of Internal Control Information——An Empirical Study on Listed Companies'2006 Annual Reports

This paper first selects 108 A-share listed companies,in terms of guide to internal control,then extracts the internal control information from 2006 annual reports of these companies by using experts' evaluation method.We establish a model which describes the relationship between information disclosure of internal control and illegal behavior,and then make analysis on it by using logistic regression method.It is found that there is obvious effect if the behavior that listed Co.needs to disclose in the internal control information on "Corporate Governance Structure" is illegal.However,there is no obvious effect on Board Committee,Board of supervisors and the important issue,the compulsory request of disclosure in the guide to internal control has not been implemented effectively,although the number of illegal behavior is smaller than the legal behavior,the gap is narrow,the information of internal control in the annual report is not reliable.