中證網訊(xun)（記者 胡雨）中國證券報記者10月24日(ri)獲(huo)悉，《中國上市(shi)公司內(nei)部控制(zhi)白(bai)皮(pi)書（2022年）》（下稱《白(bai)皮(pi)書》）日(ri)前發布。為優化(hua)內(nei)部控制(zhi)規范(fan)(fan)體(ti)系，《白(bai)皮(pi)書》提出了以數智(zhi)化(hua)賦能(neng)監管、逐步規范(fan)(fan)統一信息披露(lu)準則要求、強化(hua)內(nei)部控制(zhi)審計質(zhi)量管理體(ti)系等(deng)五(wu)方面建議。 

　　《白皮(pi)書》由深(shen)(shen)圳(zhen)市迪(di)博企(qi)(qi)業(ye)(ye)風險管(guan)理(li)(li)技(ji)(ji)術有限公(gong)(gong)司(si)(si)(si)、深(shen)(shen)圳(zhen)市迪(di)博內(nei)(nei)部控(kong)(kong)制與風險管(guan)理(li)(li)研(yan)究(jiu)院、廣東省企(qi)(qi)業(ye)(ye)風險管(guan)理(li)(li)智能控(kong)(kong)制工(gong)程技(ji)(ji)術研(yan)究(jiu)中心、深(shen)(shen)圳(zhen)企(qi)(qi)業(ye)(ye)博士(shi)后工(gong)作(zuo)站深(shen)(shen)圳(zhen)迪(di)博企(qi)(qi)業(ye)(ye)風險管(guan)理(li)(li)技(ji)(ji)術有限公(gong)(gong)司(si)(si)(si)分站編制，這也(ye)是迪(di)博公(gong)(gong)司(si)(si)(si)自2008年(nian)(nian)起連續14年(nian)(nian)發布內(nei)(nei)部控(kong)(kong)制白皮(pi)書。《白皮(pi)書》選取截至2022年(nian)(nian)4月30日前在(zai)滬、深(shen)(shen)及北京證券交易(yi)所(suo)上(shang)市并(bing)披(pi)露年(nian)(nian)度報告的4757家上(shang)市公(gong)(gong)司(si)(si)(si)為研(yan)究(jiu)對象，對上(shang)市公(gong)(gong)司(si)(si)(si)內(nei)(nei)部控(kong)(kong)制披(pi)露情況進行分析。

　　《白皮(pi)書》顯示，按(an)照(zhao)迪博公(gong)(gong)(gong)(gong)(gong)司(si)“四級(ji)八檔”的(de)分(fen)類標(biao)準，內部控(kong)制(zhi)指數評(ping)級(ji)處于A級(ji)及以(yi)上(shang)的(de)上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)內部控(kong)制(zhi)質量較高，處于BBB、BB的(de)公(gong)(gong)(gong)(gong)(gong)司(si)內部控(kong)制(zhi)水平良(liang)好，處于B級(ji)的(de)公(gong)(gong)(gong)(gong)(gong)司(si)內部控(kong)制(zhi)水平處于合格線(xian)，而處于C、D級(ji)的(de)上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)內部控(kong)制(zhi)水平較差。其中，2022年(nian)上(shang)市公(gong)(gong)(gong)(gong)(gong)司(si)內部控(kong)制(zhi)評(ping)級(ji)為(wei)(wei)A及以(yi)上(shang)的(de)公(gong)(gong)(gong)(gong)(gong)司(si)共(gong)65家，占比1.58%；評(ping)級(ji)為(wei)(wei)BBB、BB的(de)公(gong)(gong)(gong)(gong)(gong)司(si)共(gong)592家，占比14.42%；評(ping)級(ji)為(wei)(wei)B的(de)公(gong)(gong)(gong)(gong)(gong)司(si)2450家，占比59.67%。

　　分析顯示，2022年上市公(gong)(gong)(gong)司(si)(si)內部控制指數綜合平均(jun)得分接近及格水平，相較于上年略(lve)有(you)上升。從評級分布來(lai)看(kan)，內部控制評級為(wei)AAA的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)占(zhan)比(bi)(bi)略(lve)有(you)下(xia)降(jiang)，評級為(wei)AA、A的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)占(zhan)比(bi)(bi)小幅(fu)(fu)上升，評級為(wei)BBB的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)占(zhan)比(bi)(bi)略(lve)有(you)上升，評級為(wei)BB的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)占(zhan)比(bi)(bi)大幅(fu)(fu)下(xia)降(jiang)，評級為(wei)B的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)占(zhan)比(bi)(bi)大幅(fu)(fu)增加，評級為(wei)C、D的(de)(de)(de)公(gong)(gong)(gong)司(si)(si)占(zhan)比(bi)(bi)均(jun)有(you)不同(tong)幅(fu)(fu)度(du)下(xia)降(jiang)。

　　《白皮書》建議，一(yi)(yi)是(shi)以數智化賦能監(jian)管(guan)，提升(sheng)(sheng)內(nei)(nei)(nei)部控(kong)(kong)制整體水平(ping)；二是(shi)監(jian)管(guan)機(ji)構(gou)應逐(zhu)步構(gou)建統一(yi)(yi)的內(nei)(nei)(nei)控(kong)(kong)信息披露(lu)框架體系，形成統一(yi)(yi)的披露(lu)準(zhun)則，提升(sheng)(sheng)內(nei)(nei)(nei)部控(kong)(kong)制信息披露(lu)質量(liang)和規(gui)范可(ke)用性；三是(shi)充分發揮日常監(jian)督作用，構(gou)建重(zhong)大、重(zhong)要缺(que)陷專項評價及內(nei)(nei)(nei)控(kong)(kong)責任回溯機(ji)制；四是(shi)強化內(nei)(nei)(nei)部控(kong)(kong)制審計(ji)質量(liang)管(guan)理體系，提升(sheng)(sheng)審計(ji)執業水平(ping)；五是(shi)加強對原中小板上市公(gong)司內(nei)(nei)(nei)控(kong)(kong)監(jian)督，進(jin)一(yi)(yi)步擴展內(nei)(nei)(nei)控(kong)(kong)體系強制性實施范圍(wei)。