2010뗚2웚뎤뒺뷰죚룟뗈뿆톧킣톧놨ꎬ2010ꎨퟜ뗚100웚ꎩ컒맺짏쫐릫쮾쓚늿뿘훆탅쾢엻슶컊쳢풭틲럖컶쇵햼쮫1ꎬ췵몣쾼2ꎨ1.벪쇖닆뺭듳톧탅쾢뺭볃톧풺ꎬ벪쇖뎤뒺130122ꎻ2.벪쇖뮪쟅췢맺폯톧풺닆컱뒦ꎬ벪쇖뎤뒺130117ꎩꏛ햪튪ꏝ쒿잰ꎬ컒맺짏쫐릫쮾쓚늿뿘훆탅쾢엻슶뗄쿖ힴ쫇ꎺ쓚뿘탅쾢좱랦쪵훊탔쓚죝ꎻ웳튵쓚뿘탅쾢ퟔ풸탔엻슶뚯믺늻ퟣꎻ쓚늿뿘훆뗄ퟔ컒움볛뫍뛔쓚뿘움볛놨룦뗄본횤좱짙춳튻뗄뇪ힼꎻ쓚뿘탅쾢뿉뾿탔뷏닮ꎻ쓚뿘탅쾢훊솿닎닮늻웫뗈뗈ꆣ펦듓쓚뿘탅쾢엻슶퓰죎훷쳥ꆢ엻슶쓚죝ꆢ엻슶랽쪽ꆢ폫웤쯻탅쾢엻슶컊쳢뗄킭뗷헢쯄룶랽쏦ퟅ쫖럖컶ꎬ틔쳡돶췪짆컒맺쓚늿뿘훆탅쾢엻슶쳥쾵뗄붨틩ꆣꏛ맘볼듊ꏝ쓚늿뿘훆ꎻ엻슶쓚죝ꎻ펰쿬틲쯘ꎻ쓚뿘쳥훆ꏛ훐춼럖샠뫅ꏝꏛ컄쿗뇪쪶싫ꏝAꏛ쫕룥죕웚ꏝ2010-04-20ꏛ컄헂뇠뫅ꏝ1671-6671ꎨ2010ꎩ02-0044-02ꏛퟷ헟볲뷩ꏝ쇵햼쮫ꎨ1982-ꎩꎬ쓐ꎬ벪쇖뎤뒺죋ꎬ벪쇖닆뺭듳톧탅쾢뺭볃톧풺짳볆뷌퇐쫒훺뷌ꎬ힢닡짳볆쪦ꆣ뺭볃풽랢햹ꎬ쓚늿뿘훆풽훘튪ꆣ컒맺뗄쓚늿볜ꆣ2008쓪랢늼뗄ꆶ웳튵쓚늿뿘훆믹놾맦랶ꆷ쯤뿘훆평폚웰늽뷏췭ꎬ퓚붨짨뷸돌훐폶떽늻짙컊쳢ꆣ좻좷솢쇋컒맺쓚늿뿘훆믹뒡뿲볜ꎬ떫듓램싉횴탐컒룶죋죏캪퓬돉헢킩컊쳢뗄풭틲훷튪폐틔쿂쯄솦짏ꎬ믹놾맦랶뷶캪늿쏅맦헂ꎬ웤램싉킧솦뷏뗍ꎬ뗣ꎺ튻쫇컒맺쓚늿뿘훆램맦붨짨쿠뛔훍뫳ꎻ뛾쫇컒뛸쟒믹놾맦랶쎻폐췢늿볠맜뫍쿠펦뗄랣퓲맦뚨ꎬ맺뗄쓚늿뿘훆뮷뺳짐늻췪짆ꎻ죽쫇쓚늿뿘훆움볛횻쫇뛔릫쮾쓚늿뿘훆뗄랶놾탔횸틽ꆣ맦랶뗄볠맜솦뛈늻룟ꎻ쯄쫇웳튵쓚늿뿘훆움볛뫍ꎨ뛾ꎩ쏀맺쓚뿘램맦훆뚨훷쳥쏷좷ꎬ컒맺쓚늿탅쾢엻슶틢쪶늻잿ꆣ뿘훆뗄훆뚨훷쳥짐늻쏷좷튻ꆢ쓚늿뿘훆램맦붨짨쿠뛔훍뫳쏀맺쓚뿘램맦냼삨쯄룶닣듎ꎬ룷닣듎뗄훆뚨훷쳥쫇쏷좷뗄ꎬ짏훁쏀맺맺믡ꎬ쿂훁탐튵ퟔ싉ퟩ컒맺뗄쓚늿뿘훆램맦헾돶뛠쏅ꎬ뇋듋횮볤쿎횯ꎬ쎿룶훷쳥뚼퓚웤횰좨랶캧횮쓚훆뚨쿠맘뗄맦뷓늻릻ꎬ폐뗄램맦횮볤짵훁뮹돶쿖돥춻뗄쿖쿳ꎬퟜ뚨ꎬ뛸쟒헢킩맦뚨횮볤뇋듋쿎뷓ꆣ죧죸냠쮹램낸쳥살쮵컒맺쓚늿뿘훆램맦붨짨뗄헻쳥뿲볜짐캴탎쏷좷쇋SEC훆뚨쓚늿뿘훆쿠맘맦퓲뗄램싉뗘캻ꎬ돉ꆣ쏀맺뛔쓚늿뿘훆퇐뺿뗄웰늽뷏퓧ꎬ웤쓚늿뿘틔벰뛔PCAOB믲탐튵뫍튵췅쳥뗄볠뚽좨ꎬ틲훆램맦붨짨ퟟ퓚쫀뷧뗄잰쇐ꎬ컒맺뗄쓚늿뿘훆붨듋룷늿쏅훆뚨뗄램맦싟벭탔튻훂ꎬ뛔쓚늿뿘훆뗄짨훷튪듓쏀맺뷨본뺭퇩ꆣ놾컄춨맽훐쏀쓚늿뿘훆쪵쿖뻟폐뮥늹탔ꆣꏛ1ꏝ춬쪱ꎬSEC쿠볌돶첨쇋튻쾵램맦헻쳥뿲볜뗄릹돉벰쓚죝랽쏦뗄뇈뷏살헒돶컒쇐벼쫵닣쏦뗄뇪ힼ뫍맦랶ꎬ탎돉쇋쪵쪩죸냠쮹램쏇뗄놡죵횮뒦ꆣ낸뷏캪췪놸뗄벼쫵맦랶쳥쾵ꎬ헢쫇SOX램낸쮳샻ꎨ튻ꎩ쏀맺틑탎돉늻춬닣듎ꆢ쿠뮥쿎뷓뗄쓚늿쪵쪩뗄맘볼틲쯘ꆣ컒맺쓚늿뿘훆뗄훆뚨훷쳥돊쿖뿘훆램맦뿲볜ꎬ컒맺쓚늿뿘훆램맦뿲볜짐캴탎돉뛠퇹탔ꎬ쓚죝쇣즢ꎬ룷룶헾뢮늿쏅쯹훆뚨뗄쓚늿뿘쏀맺짦벰쓚늿뿘훆뗄램싉뿲볜훷튪평솪냮횤훆뇪ힼ럇뎣뛠ꎬ쎻폐탎돉춳튻ꆢ좨췾뗄쓚늿뿘훆룅좯램닣듎뗄컥룶램싉ꆢ탐헾램닣듎뗄죴룉쿮맦랶쓮뫍붨짨맦뮮ꆣ헢킩헾뢮늿쏅놾짭쫇램싉쫚좨뗄뫍탐튵ퟔ싉닣듎뗄튻킩훆뛈뗈릹돉ꎬ뛸쟒쓇킩뛔뺭볃맜샭늿쏅ꎬ쯼쏇쯹훆뚨뗄뇪ힼ틔늿쏅맦헂랢쓚늿뿘훆뻟폐짮풶펰쿬솦뗄맦뚨뚼살ퟔ폚솪냮닣늼ꎬ룷ퟔ훆뚨맦랶뗄쒿뗄뚼폐웤닠훘뗣ꎬ쎻폐맘힢듎뗄램ꎬ죧죸냠쮹램낸ꎬ웤램싉뗘캻쫇뇈뷏룟뗄ꆣ뇋듋횮볤뗄쿎뷓뫍엤뫏ꎬ쯹틔헢킩맦랶뻟폐튻뚨컒맺쓚늿뿘훆램맦뿲볜짐캴탎돉뗄풭틲훷튪폐솽뗄램싉룕탔ꎬ좱랦램싉틀뻝ꆣ룶ꎺ뗚튻ꎬ컒맺뗄쓚늿뿘훆램싉램맦믹뒡놡죵ꆣ쿖폐뗄램싉맦랶뛔폚쓚늿뿘훆쎻폐쏷좷뗄맦뚨ꎬ죧뛾ꆢ쓚늿뿘훆뮷뺳짐늻췪짆ꆶ믡볆램ꆷꆢꆶ횤좯램ꆷ뫍ꆶ짳볆램ꆷ뚼쫇볲떥뗘쳡벰쓚뿘뮷뺳쫇웳튵붨솢뫍폐킧쪵쪩쓚늿뿘훆훆쓚늿뿘훆ꎬ쎻폐뻟쳥뗄뷩짜ꎬ폈웤쫇ퟷ캪맦랶웳튵뛈뗄믹뒡ꆣ훐맺뗄쓚뿘뮷뺳뻟폐웤쳘쫢횮뒦ꎬ볲뗄ꆶ릫쮾램ꆷ쎻폐쏷좷뗘쳡돶릫쮾펦룃붨솢붡좫쓚퇔횮ꎬ훐맺뗄쓚뿘뮷뺳뒦폚튻훖늻릻솼뫃뗄뺳뿶ꎬ늿뿘훆훆뛈ꎻ뗚뛾ꎬ쎻폐램싉죏뿉뗄쓚늿뿘훆뿲폈웤늻샻폚웳튵쓚뿘훆뛈뗄랢햹ꆣ쓚뿘뮷뺳쳘뇰ꆤ44ꆤ
잿뗷맜샭헟뗄뗀뗂욷훊ꎬ뛸헢잡잡쫇컒맺짏쫐릫ퟔ움놨룦훐쳡떽뗄쓚뿘움볛쯹닉폃뗄뇪ힼ믲틀뻝쮾맜샭헟쯹잷좱뗄ꆣ쯄뒨뎤뫧뫍죽뻅튽튩뗄쫂볾훷튪폐ꆶ웳튵쓚늿뿘훆믹놾맦랶ꆷꆢ짏붻쯹믲짮붻뻍돤럖쮵쏷쇋헢룶컊쳢ꆣퟷ캪듳탍웳튵ꎬ뺹좻늻쯹랢늼뗄ꆶ짏쫐릫쮾쓚늿뿘훆횸틽ꆷꆢ짮붻쯹ꆶ훐킡내헕맺볒뗄믡볆ힼ퓲맦뚨벰쪱볆쳡복횵ힼ놸ꎨ헢웳튵냥짏쫐릫쮾쓚늿짳볆릤ퟷ횸틽ꆷꆣꏛ3ꏝ움볛뇪킩닺뗄복횵벣쿳퓚뛠쓪잰뻍틑뺭듦퓚쇋ꎩꎬ맜샭ힼ늻춳튻퓬돉쇋움볛뷡싛뗄뿉뇈탔닮ꎬ움볛탅쾢헟캪쇋튻벺쮽샻춨맽헢룶쫖뛎닙ퟝ웳튵뗄믡볆샻뗄쪵폃탔쫜떽펰쿬ꆣ뛸쟒ꎬ벴쪹쫇엻슶쇋쓚뿘움죳뫍틆뷰ꆣ헢랴펳뗄헽쫇컒맺짏쫐릫쮾맜샭볛뇪ힼ뗄릫쮾ꎬ웤엻슶뗄탅쾢튲뛠뇭쿖캪뛔웳튵닣뗀뗂욷훊폐듽볓잿뗄컊쳢ꆣ캪쇋볓잿훐맺뗄릫쓚뿘쿖ힴ뗄랺랺쮵쏷ꎬ쎻폐헦헽뒥벰웳튵쓚뿘뗄쮾훎샭뷡릹ꎬ훐맺틽죫뛀솢뚭쫂훆뛈ꎬ듓뛸퓬돉쇋폐킧탔ꆣ놾컄죏캪ꎬ헢쫇평폚움볛뇪ힼ뗄뿉횴탐짏쫐릫쮾뛀솢뚭쫂폫볠쫂믡늢듦뗄쿖ힴꆣ뛸헢솽탔듦퓚컊쳢ꎬ벴쓚뿘움볛뇪ힼ볈튪춳튻ꎬ폖튪뻟폐헟퓚횰쓜짏폐뷏뛠뗄훘뗾ꎬ퓬돉쇋볠쫂믡뗄탎춬뿉횴탐탔ꆣ탩짨ꆣ퓚짏쫐릫쮾뗄쓪놨훐뿉틔뾴돶ꎬ볠쫂믡뫜짙뛔릫쮾뗄캥맦쫂볾뷸탐놨룦ꆣ헢쮵쏷훐맺뗄릫쯄ꆢ웳튵쓚늿뿘훆움볛뫍탅쾢엻슶틢쮾ퟩ횯뷡릹뮹쫇뇈뷏믬싒뗄ꎬ럖릤늻릻뫏샭ꆣ쏀쪶늻잿맺퓚낲좻쫂볾횮뫳ꎬꆶ쪱듺ꆷ훜뾯ꆢꆶ맺볊쿈쟽싛첳놨ꆷ횸돶ꎺꆰ컒쏇쏦뛔뗄늻쫇믡볆컊쳢ꎬ뛸쫇뗀뗂컊춳볆럖컶뇭쏷ꎬ듳뛠쫽릫쮾엻슶뗄쓚뿘탅쾢쳢ꆣ쯷싞쮹횸돶ꎺ솢램늻쫇좫늿듰낸ꆣ퓚룄뇤램뷶뷶쫇뛔웳튵쓚뿘쿖ힴ뗄쏨쫶ꎬ쓚뿘탅쾢폐킧탔싉뗄춬쪱ꎬ뇘탫룄룯믹놾뗄첬뛈ꆣꆱꏛ닮ꆣ뿉볻ꎬ릫쮾ퟔ풸탔엻슶쓚뿘탅쾢뚯믺늻ퟣꎬ2ꏝ뿉틔뾴돶ꎬ쏀맺룼볓훘쫓릫쮾맜샭헟뗄뗀뗂붨짨ꎬ훐맺튪쿫듓듳뛠쫽웳튵엻슶쓚뿘탅쾢뗄쒿뗄횻쫇캪쇋싺ퟣ룹놾짏놣횤쓚뿘훆뛈뗄폐킧쪵쪩ꎬ돽쇋솢램맦랶볠맜랽쏦뗄튪쟳ꆣꏛ4ꏝ놾컄죏캪ꎬ떼훂웳튵쓚뿘움횮췢ꎬ뮹펦떱볓잿맜샭헟뗄뗀뗂붨짨ꆣ폐킩웳튵볛뫍탅쾢엻슶틢쪶늻잿뗄풭틲훷튪폐틔쿂솽뗣ꎺ뗄맜샭닣뛔폚쓚뿘ퟷ폃뗄죏쪶늢늻좫쏦ꆣ붡좫뛸뗚튻ꎬ웳튵췪좫뾼싇떽돉놾킧틦풭퓲ꆣ떱뷸탐웳폐킧뗄쓚뿘ꎬ펦룃쫇컞러잶죫웳튵뗄짺닺ꆢ펪쿺ꆢ튵쓚늿뿘훆움볛뗄쪱뫲뻍믡랢짺쿠맘뗄돉놾뛸닆컱뗈룷늿쏅룷뮷뷚릤ퟷ훐뗄ꎬ늢폐훺폚쳡룟뺭쟒돉놾뫜듳ꎬ헢퇹맜샭떱뻖뫜쓑퓚뛌쪱볤쓚뾴떽펪킧싊ꎬ쓜퓚튻뚨돌뛈짏뛅뻸샋럑ꆢ첰컛뗈탐캪ꎬ킧틦ꎬ틲듋ꎬ웳튵좱랦쓚뿘움볛뗄뚯솦ꆣ뗚뛾ꎬ웳뇜쏢웳튵닺쇷쪧ꎬ캪웳튵뷚풼돉놾럑폃ꆣ뛸쿖튵뛔ퟔ짭뗄쓚늿뿘훆탅쾢엻슶쫇뛔ퟔ짭맜샭뗄퓚폐킩웳튵좴쫇캪쇋쓚뿘뛸쓚뿘ꎬ웳튵뗄룟닣쇬췪짆맽돌ꆣ퓚엻슶뗄맽돌훐뫜뿉쓜믡쳡벰튻킩떼쎻폐듓풴춷짏헽좷죏쪶쓚뿘뗄쪵훊뫍ퟷ폃ꎬ쎻맜샭헟늻쿫뾴떽뗄컊쳢ꎬ튲뻍쫇쮵뫜뛠컊쳢놻엻폐뛔놾떥캻뗄쓚늿뿘훆릤ퟷ뷸탐헽좷뗄볠뚽뫍횸슶뫳맜샭헟늻풸틢쏦뛔ꎬ헢퇹믡뛔웳튵뗄랢햹닺떼ꆣ훷튪풭틲쫇릫쮾맜샭닣뛔쓚늿뿘훆뗄죏쪶늻짺늻솼뗄펰쿬ꆣퟣꎬ좱랦쾵춳뗄쓚늿뿘훆횪쪶ꆣ틲듋ꎬ돽쇋램맦뗄닎뾼컄쿗ꎺ잿훆탔튪쟳췢ꎬ펦룃늻뛏췪짆웳튵뗄쓚늿뿘훆뮷뺳ꎬ쪹웳튵ퟔ짭폐붨솢ꆢ췪짆쓚늿뿘훆쳥쾵뗄췆뚯ꏛ1ꏝ랽뫬탇ꎬ쯯쉇ꎮ잿훆엻슶맦퓲쿂뗄쓚늿뿘훆탅쾢엻솦ꎬ헢퇹닅쓜헦헽춨맽쓚늿뿘훆살럀랶럧쿕ꎬ놣헏슶ꆪꆪ믹폚뮦쫐짏쫐릫쮾2006쓪쓪놨뗄쪵횤퇐뺭펪ꎬ랢믓쓚뿘뗄ퟷ폃ꆣ뺿ꏛJꏝ.닆뺭컊쳢퇐뺿ꎬ2007ꎬꎨ12ꎩ.ꏛ2ꏝ퇮킡훛ꎬ헅쓏몣ꎮ웳튵쓚늿뿘훆뿲볜ꎺ뇈뷏폫펦폃죽ꆢ쓚늿뿘훆움볛맦랶뗄볠맜솦뛈늻릻ꏛJꏝ.탂샭닆ꎬ2005ꎬꎨ7ꎩ.ꏛ3ꏝ랽뫬탇ꎬ쯯쉇ꎮ믹폚뮦쫐릫쮾2006쓪놨뗄쓚뿘탅쓚뿘움볛맦랶뗄볠맜솦뛈늻릻훷튪뇭쿖캪ꎺ쾢엻슶퇐뺿ꎺ탞헽폫췘햹ꏛJꏝꎮ닆뺭컊쳢퇐뺿ꎬ좱랦횸떼탔뗄ꆢ춳튻뗄쓚뿘움볛맦랶ꆣ춳볆럖컶2008ꎬꎨ4ꎩ.뇭쏷ꎬ컒맺쎻폐쏷좷쓚뿘움볛뇪ힼꎬ헢떼훂쓚뿘움ꏛ4ꏝ럫쟉룹.웳튵쓚늿뿘훆놨룦럖컶ꏛJꏝꎮ닆믡춨톶ꎨퟛ볛좱랦튻룶춳튻뗄움볛뇪ힼ쳥쾵믲뿲볜ꆣ퓚쓚뿘뫏냦ꎩꎬ2007ꎬꎨ4ꎩ.AnalysisofDisclosureinInternalControlInformationofListedCompaniesLIUZhan-shuang1,WANGHai-xia2(,JilinUniversityofFinanceandEconomics,Changchun130122,China;,JilinHuaqiaoForeignLanguagesInstitute,Changchun130117,China)Abstract:Thestatusofdisclosureininternalcontrolinformationoflistedcompaniesisthatinternalcontrolinformationlackssubstantivecontentandvoluntarydisclosuremotivation,self-assessmentandinternalcon-trolevaluationreportofinternalcontrolhasnouniformstandards,internalcontrolinformationhaspoorre-liability,,theresponsiblesubjectofdisclosure,thecontentofdisclosure,:internalcontrol;disclosurecontent;influencingfactors;internalcontrolsystemꆲ퓰죎뇠벭ꎺ췵튻ꆳꆤ45ꆤ
