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2011年1月21日,北京工商大学“会计与投资者保护”项目组和北京工商大学投资者保护研究中心共同发布“2010中国上市公司会计投资者保护指数”。深圳高速公路股份有限公司(以下简称深高速)名列该会计投资者保护指数前茅。本文拟通过对深高速案例的分析,剖析内部控制对投资者保护作用的机理。
January 21, 2011, Beijing Technology and Business University, “Accounting and Investor Protection” project team and Beijing Technology and Business University Investor Protection Research Center jointly issued the “2010 China listed companies accounting investor protection index.” Shenzhen Expressway Co., Ltd. (hereinafter referred to as Shenzhen Expressway) ranked the forefront of the accounting investor protection index. This article intends to analyze the mechanism of internal control on investor protection by analyzing the case of Shenzhen Expressway.