机构发布上市公司内控白皮书 建言构建监管侧、企业侧与审计侧协同共治新生态

Core Insights - The year 2024 marks the beginning of the comprehensive implementation of the internal control standard system for listed companies in China, with significant breakthroughs in internal control information disclosure, achieving a standardized and regulated phase [1][4] Summary by Sections Internal Control Disclosure Achievements - As of April 30, 2025, 5,355 listed companies disclosed their annual internal control evaluation reports, representing 99.2% of the A-share listed companies that disclosed annual reports, a historical high [3] - The overall effectiveness of internal controls for listed companies in different boards is as follows: Shanghai and Shenzhen main boards at 98.85% and 99.26%, respectively; Shanghai STAR Market at 99.49%; Shenzhen GEM at 98.84%; and Beijing Stock Exchange at 98.11% [3] - Among the 5,391 companies that disclosed internal control audit reports, 5,241 received standard unqualified opinions, accounting for 97.22% [3] Standardization and Scope of Internal Control Disclosure - The internal control evaluation report format uniformity reached 99.96%, and the internal control audit report format uniformity achieved 100%, indicating a unified standard for internal control audits [4] - The mandatory disclosure scope for internal control expanded to include the GEM and Beijing Stock Exchange, achieving 100% coverage across multi-tiered capital markets [4] Recommendations for Improvement - The white paper suggests enhancing the regulatory framework through a collaborative governance model involving regulators, enterprises, and auditors to promote high-quality internal control development [6][7] - It recommends establishing a four-step regulatory loop of "declaration-reporting-verification-accountability" and a three-tier verification system of "internal control quality-governance effectiveness-operational performance" [7] - The need for a differentiated audit approach based on enterprise risk characteristics and the establishment of a dual-track intelligent audit system is emphasized [7]