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企业内部控制信息的需求者来源于多个方面,不同的信息需求主体,具有不同的需求动机。所有者的需求动机,在于检验管理当局受托经济责任的履行情况;潜在投资者的需求动机,在于提高其投资决策的科学性和合理性管理当局的需求动机,在于向外界传递积极的信号;政府监管部门的需求动机,在于规范资本市场行为。然而,从2009年度的统计数据来看,上市公司内部控制信息的供给明显不足。加大政府监管与协调力度,是提高内部控制信息披露水平的重要途径。
Demands of internal control information from many aspects, different information needs of the main body, with different needs motivation. The motivation of the owner’s demand is to test the fulfillment of the economic responsibility entrusted by the regulatory authorities. The motivation of the potential investors in order to improve the scientific and rational management of their investment decisions is to convey a positive signal to the outside world. The government The regulatory motivation for demand is to regulate capital market behavior. However, from the statistical data of 2009, the supply of internal control information of listed companies is obviously insufficient. Increasing government supervision and coordination is an important way to improve the level of internal control information disclosure.