本文關(guān)鍵詞：制造業(yè)上市公司內(nèi)部控制有效性影響因素研究　出處：《西安科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來(lái),隨著資本市場(chǎng)的國(guó)際化和全球化進(jìn)程的加快,我國(guó)的經(jīng)濟(jì)獲得了較快的發(fā)展,但與此同時(shí),公司財(cái)務(wù)舞弊、蒙蔽公眾、損害投資者利益的行為也是時(shí)有發(fā)生。近些年爆出的三鹿毒奶粉、獐子島“冷水團(tuán)”、航天通信舞弊事件等,這些事件的發(fā)生顯然與內(nèi)部控制的目標(biāo)是背道而馳的,這使我們對(duì)內(nèi)部控制的有效性產(chǎn)生疑問和反思,如何提升內(nèi)部控制的有效性,已成為目前上市公司所必須面對(duì)的重要問題之一。針對(duì)內(nèi)部控制的失效問題,我國(guó)于2008年頒布了《企業(yè)內(nèi)部控制基本規(guī)范》,為公司內(nèi)部控制有效性的提高提供了制度保障。研究?jī)?nèi)部控制有效性的影響因素,有利于提高我國(guó)上市公司內(nèi)控有效性,改善其經(jīng)營(yíng)管理水平,促進(jìn)其經(jīng)營(yíng)績(jī)效的提高,而且對(duì)于保證公司財(cái)務(wù)報(bào)告信息質(zhì)量,保護(hù)投資者的合法利益也有著重要的現(xiàn)實(shí)意義。本文選取長(zhǎng)期占我國(guó)GDP比重在40%以上的制造業(yè)企業(yè)的內(nèi)控情況作為研究對(duì)象,對(duì)國(guó)內(nèi)外學(xué)者關(guān)于公司內(nèi)部控制有效性評(píng)價(jià)及內(nèi)部控制有效性影響因素的論述進(jìn)行綜述,并就內(nèi)部控制的概念、目標(biāo)、要素、有效性的內(nèi)涵、原則等進(jìn)行詳細(xì)的理論闡述;在上述理論分析的基礎(chǔ)上,對(duì)我國(guó)A股制造業(yè)上市公司內(nèi)部控制現(xiàn)狀進(jìn)行數(shù)據(jù)統(tǒng)計(jì)分析;本文以2011年至2015年滬深兩市A股制造業(yè)上市公司為樣本,對(duì)滬深兩市A股制造業(yè)企業(yè)內(nèi)部控制有效性水平測(cè)度及其影響因素進(jìn)行了實(shí)證分析。研究得到:股權(quán)集中度、股權(quán)制衡度、監(jiān)事會(huì)規(guī)模、披露風(fēng)險(xiǎn)提示及對(duì)策、董事會(huì)披露關(guān)于內(nèi)控工作安排、披露安全生產(chǎn)情況和設(shè)立審計(jì)委員會(huì)以及上市年限對(duì)制造業(yè)企業(yè)內(nèi)部控制有效性正相關(guān);獨(dú)立董事比率、董事會(huì)規(guī)模、披露內(nèi)控評(píng)價(jià)報(bào)告、內(nèi)控審計(jì)報(bào)告和內(nèi)控缺陷整改以及績(jī)效考核評(píng)價(jià)因素與制造業(yè)企業(yè)內(nèi)控有效性關(guān)系不明顯;本文根據(jù)實(shí)證結(jié)果提出加強(qiáng)股權(quán)制衡、完善公司治理機(jī)制、提高信息披露質(zhì)量、強(qiáng)化風(fēng)險(xiǎn)意識(shí)、提高內(nèi)控工作安排透明度、提高對(duì)審計(jì)委員會(huì)的重視度等多項(xiàng)建議。
[Abstract]:In recent years, along with the internationalization of the capital market and the accelerating process of globalization, China's economy has gained rapid development, but at the same time, the company's financial fraud, deceive the public, damage to the interests of investors also occur. In recent years the burst of Sanlu milk powder, Zhangzidao "cold water mass", space communications fraud. These events clearly with the objectives of internal control is that we draw further apart, doubt and Reflection on the effectiveness of internal control, how to improve the effectiveness of internal control, has become one of the important problems which must be faced with listed companies. According to the failure of internal control, China promulgated the basic norms. The enterprise internal control in 2008, providing institutional guarantee for improving the effectiveness of internal control of the company. To study the influencing factors of the effectiveness of internal control, to raise the listed companies in our country The effectiveness of internal control, improve their management level, promote the improvement of the business performance, and to ensure the quality of financial information, but also has important practical significance to protect the legitimate interests of investors. This paper selects the internal control of China's long-term accounted for the proportion of GDP in more than 40% manufacturing enterprises as the research object, scholars at home and abroad on the review of the effectiveness of internal control and evaluation of the effectiveness of internal control factors discussed in the company, and the concept of the internal control objectives, elements, content validity, detailed theory principle; based on the above theoretical analysis, the A of our country listed manufacturing companies inside control status of data statistical analysis; this paper from 2011 to 2015 two city Shenzhen A shares listed manufacturing companies as the sample, the effectiveness of manufacturing industry level of internal control of Shanghai and Shenzhen two A shares It analyzes the factors measure and its effects. Results: ownership concentration, equity balance degree, the size of the board of supervisors, the disclosure of risk warning and countermeasures, the board of directors on disclosure of internal control work arrangements, disclosing safety production situation and the establishment of the audit committee and the listed years of manufacturing industry enterprise internal control effectiveness of positive correlation; the ratio of independent directors. The size of the board of directors, the disclosure of internal control evaluation report, internal audit report and internal control defects rectification and performance evaluation factors and manufacturing enterprise internal control effectiveness was not obvious; according to the empirical results put forward to strengthen the balance of ownership, improve corporate governance, improve the quality of information disclosure, strengthen risk awareness, improve internal control work arrangements to improve the transparency of audit the Committee attaches great importance to the degree of a number of recommendations.

【學(xué)位授予單位】：西安科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F425;F406.7

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