上证研究｜2024年上市公司内部控制质量进一步提高
Sou Hu Cai Jing·2025-12-26 15:40

Group 1 - The internal control quality of listed companies in 2024 has improved compared to 2023, with a notable increase in the overall internal control index from 53.37 in 2023 to 54.75 in 2024 [23][38] - Among the five elements of internal control, the internal environment remains the weakest aspect, indicating a need for further improvement to foster a good governance culture and management atmosphere [38] - Positive progress has been observed in risk assessment, control activities, and information communication, reflecting enhanced capabilities in risk identification, control process execution, and information transmission [38] Group 2 - Companies with higher levels of financial sharing, digital transformation, and new productivity development exhibit superior internal control levels, while those facing penalties, financial restatements, or receiving non-standard audit opinions show lower internal control quality [19][38] - The internal control levels vary by region and industry, with economically developed areas like Guangdong, Zhejiang, and Jiangsu having a higher concentration of listed companies and better internal control performance [24][25] - The financial industry maintains the highest internal control quality, attributed to stringent government regulations and a robust risk management framework [26][27] Group 3 - Financial sharing companies have an average internal control index of 57.76, significantly higher than the 54.36 of non-financial sharing companies, indicating the effectiveness of financial sharing in enhancing internal control [28] - Companies with high digital transformation levels have an internal control index of 55.54, outperforming those with low digital transformation levels at 53.98, demonstrating the positive impact of digital transformation on internal control quality [29] - Companies with high ESG levels have an internal control index that is 4.51 points higher than those with low ESG levels, particularly in the internal environment dimension, which is 8.27 points higher [30]