投资者需求视角下的内部控制信息质量评价

摘要

当前，投资者逐渐成为上市公司内部控制信息的重要需求主体。“决策有用”和“受托责任”是投资者内部控制信息需求的两大目标。能够满足投资者这两类目标的内部控制信息应具备如下四个质量特征：可靠性、相关性、可比性和可理解性。文章结合相关法规和前人的研究成果，将这些质量特征进行有机结合，形成了一个内部控制信息质量评价模型。以该评价模型为基础，文章设计了明晰的指标体系，进行评价研究后发现我国上市公司内部控制信息披露流于形式，内部控制信息的利用价值有待提高。%At present,the investor has gradually become an important demand information of internal control of the listing cor⁃poration.The“decision usefulness”and“responsibility”are two major goals of internal control information needs of inves⁃tors.To meet the two kinds of targets of the internal control information,investors should have the following four characteris⁃tics:reliability,relevance,comparability and understandability.Based on the research results of relevant laws and regula⁃tions and the predecessors,these quality characteristics are combined, forming an internal control information quality evalua⁃tion model.Based on the evaluation model,this paper designs the index system of evaluation,finds that China’s listing cor⁃poration information disclosure of internal control becomes a mere formality,floating on the surface,the value of the internal control information needs to be improved.