中国上市公司内部控制评价问题的理论与实证研究：信息生产、信息鉴证与信息管制

Internal control is an important microscopic foundation for capital market and investor procetion,and the its effective governance hasn't solved yet in all of the world.Now,the regulatory bodies, inverstors and corporate managements have payed great focus on the implementation, assessment, attesstation and regulation of internal control for chinese public companies . Basing on the information paradigm ,this project will conduct a serial theoritical and positive studies on information producing, information attesstation and information regulation of internal control evaluation for chinese public companies. Firstly, this project will deeply analyze the identifiable effects of the effective internal control and their inducements, and then will systematically study on the design and implementation of internal control assessing models which are suitable for chinese public companies. Secondly, from the perspective of information attesstation, this project will pay great effort on the effectiveness and standards of internal control audit and the interactive relationship between internal control assessment and auditor's behaviors both theoritically and empirically. Lastly, from the angle of information regulation, we will do empirical research on the incentives, market response and economic consequence of chinese public companies' internal control assessment information disclosure,and their structural correlations between these elements.This project's research results will definitely provide some important empirical evidences and policy implifications for the internal control regulation reform in chinese capital market.

内部控制是资本市场健康发展和投资者保护的重要微观基础，目前世界范围内企业内部控制的有效治理问题仍处于持续的探索进程之中；中国上市公司内部控制的实施、评价、审计与监管问题已成为我国资本市场监管部门、投资者和公司管理层所关注的焦点。本项目基于信息范式，围绕中国上市公司内部控制评价的信息生产、信息鉴证与信息管制进行一系列的理论与实证研究。本项目将首先对内部控制有效性的可识别效应及其诱因进行深入分析，进而对我国上市公司内部控制评价模型的设计与应用进行系统研究；在此基础上，本项目从信息鉴证层面上对上市公司内部控制评价的审计标准及其效果、内部控制评价与审计师行为的交互影响进行理论分析和实证研究；最后，本项目将从信息管制的视角出发，实证检验我国上市公司内部控制评价信息披露的动机、市场效应与经济后果以及它们之间的结构关联性，从而为我国资本市场内部控制的监管模式改进提供经验证据和政策含义。

本项目研究紧扣我国转型经济的固有特征和内部控制监管演进的总体趋势，首先构建基于信息范式的内部控制的研究框架，深入透析我国企业内部控制有效性及其评价的制度依赖和经济诱因；进而从信息增信层面，依据改革路径着重对内部控制评价模型和信息中介角色下我国企业内部控制及审计的方法及其效果进行理论分析和实证检验，特别地对审计合伙人的工作量与审计质量之间的关系进行了实证检验；其次，进一步从信息管制入手实证检验内部控制评价信息披露的动机、市场效应与经济后果之间的关联性，并分别从市场反馈和组织反馈层面对现行监管体系的监管效果进行实证检验和评价，从而为内部控制评价的监管模式改进提供经验证据，并特别地对控制环境的经济后果进行了系统的实证检验。