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以深交所信息披露质量考评结果为依据,通过2008～2010年吉林省上市公司与全国上市公司信息披露质量的比较,发现吉林省上市公司信息披露质量低于全国水平。究其原因,与外部监管环境宽松和内部监管机构独立性不足有着密不可分的关系。应从加大处罚力度、强化对注册会计师审计质量的“再监督”、明确内部审计机构的组织隶属地位等方面入手加以治理。
According to the information disclosure quality evaluation results of Shenzhen Stock Exchange, comparing the quality of information disclosure between listed companies in Jilin Province and listed companies in China from 2008 to 2010, we find that the quality of information disclosure of listed companies in Jilin Province is lower than the national level. The reasons for this are closely linked with the loose external regulatory environment and the lack of independence of internal regulatory agencies. We should take measures such as increasing punishment, strengthening the “supervision” of CPA auditing quality, and defining the organizational affiliation of internal auditing agencies.