摘要：2004年6月中小板在深交所举行首次上市仪式，共有八家公司挂牌上市。此后，中小板上市公司发展迅速，融资状况良好，中小企业融资通道得到拓宽。但是近些年不断爆发的全球各地财务丑闻事件，使得投资人更加关注企业内部控制的建立和施行情况，特别是对上市公司内部控制信息披露状况的注重。除此之外，《企业内部控制基本规范》、《企业内部控制配套指引》、《深交所关于中小板2008年年报工作通知》及《深圳证券交易所中小企业板上市公司规范运作指引》等内部控制相关规章制度陆续出台，对中小板上市公司内部控制信息披露的要求也越来越高。
本文基于这一背景，对中小板上市公司内部控制信息披露展开研究，文章以截止至2012年12月31日的703家中小企业板上市公司中的40家为研究对象，以该40家上市公司2012年度报告及内部控制自我评估报告，以及中介机构对其发表的内部控制鉴证和第三方审计报告为数据来源，从《内部控制评价报告》披露的内容入手，分析了我国中小板上市公司的内部控制信息披露制度，披露现状和披露程度三个方面，并针对这几个部分出现的一些问题,进行归类总结，对症下药，提出有效可行的建议。
关键词：中小板；上市公司；内部控制；信息披露
Abstract：In June, 2004 small and medium-sized boards held listing ceremony at Shenzhen Stock Exchange with a total of eight companies listed on. Since then, small plates listed companies developed rapidly, financing situation kept healthy, and SME financing channel to get widened. But in recent years, constantly broke worldwide financial scandals brought problems about corporate establishment and implementation of internal controls to the investors’ attention, particularly the internal control of listed companies focus on the status of information disclosure. In addition, “the Basic Norms of Internal Control”, “Enterprise Internal Control Guidelines”, “The Shenzhen Stock Exchange on Small Plates 2008 Annual Work Notice”, “SME Board of Shenzhen Stock Exchange Listed Companies Standardize Operational Guidelines”and other internal control-related rules and regulations have been put on, the small board listed company information disclosure of internal control requirements are also increasing.
This article, which is based on this background, conducts research on the small plates of internal control information disclosure of listed companies. By choosing 40 samples from 703 companies listed on SME board deadline to December 31, 2012, the author studies their 2012 annual reports for internal control and self-assessment, internal control attestation from intermediary agency, and audit reports from third-party. The article starts with “Internal Control Evaluation Report”, analyzes the system of internal control information disclosure, the disclosure situation and extent of small board of listed companies. Through classifying and summarizing problems in these parts, the author tries to propose effective and feasible recommendations.
Keywords: SMEs Board ;Quoted Company; Internal Control; Information Disclosure
