本文選題：內(nèi)部控制環(huán)境 + 內(nèi)部控制有效性�。� 參考：《重慶工商大學(xué)》2013年碩士論文

【摘要】：2002年美國頒布《薩班斯法案》之后，如何更好的實現(xiàn)內(nèi)部控制，已經(jīng)引起了會計學(xué)界的普遍重視，其取得的成果也已經(jīng)獲得世界各國普遍認(rèn)可。但隨著安然事件等商業(yè)丑聞的出現(xiàn)，其內(nèi)部控制體系也不斷被批判，最主要的原因是，盡管已經(jīng)設(shè)計了相關(guān)的內(nèi)部控制制度，但并沒有實現(xiàn)預(yù)期的有效性，結(jié)果并不理想。2008年我國頒布《企業(yè)內(nèi)部控制基本規(guī)范》，為我國的內(nèi)部控制實施提供了指引，標(biāo)志著我國企業(yè)內(nèi)部控制規(guī)范體系基本建成，隨著2010年我國出臺內(nèi)部控制配套指引，亦是本文研究的一個契機(jī)。 在如今的市場環(huán)境中，作為內(nèi)部控制的基礎(chǔ)，完善企業(yè)的內(nèi)部控制環(huán)境對企業(yè)實現(xiàn)內(nèi)部控制目標(biāo)，從而最終實現(xiàn)價值最大化有著重要的作用。內(nèi)部控制環(huán)境在影響內(nèi)部控制實施認(rèn)知中促進(jìn)內(nèi)部控制功能的形成，內(nèi)部控制只有充分發(fā)揮其有效性，才能實現(xiàn)其在企業(yè)管理中的價值,有效的內(nèi)部控制可以防止企業(yè)管理上的漏洞，避免舞弊動機(jī)，預(yù)防錯誤，降低企業(yè)的風(fēng)險，保持企業(yè)經(jīng)營管理的平穩(wěn)有序，并為企業(yè)內(nèi)部和外部的審計提供基礎(chǔ)。內(nèi)部控制要實現(xiàn)其價值就要在管理過程中充分發(fā)揮有效性，因此，本文在相關(guān)理論的基礎(chǔ)上，以內(nèi)部控制有效性為重點，采用理論與實證結(jié)合的方法，研究內(nèi)部控制環(huán)境如何影響有效性的發(fā)揮，為如何優(yōu)化公司內(nèi)部控制環(huán)境提供參考，最終提高內(nèi)部控制有效性。 理論分析部分，本文首先總結(jié)了國外和國內(nèi)對內(nèi)部控制環(huán)境和內(nèi)部控制有效性的研究現(xiàn)狀，其次對內(nèi)控環(huán)境和有效性進(jìn)行了闡述和界定。實證部分，文章在理論部分分析的基礎(chǔ)上，提出了公司內(nèi)部控制環(huán)境影響內(nèi)部控制有效性的6大假設(shè)，選取了2009年-2011年上證A股的公司數(shù)據(jù)，，在此基礎(chǔ)上，按以下順序剔除公司樣本:(1)考慮到金融、保險業(yè)的行業(yè)環(huán)境，剔除金融、保險業(yè)上市公司；(2)剔除掉*ST， ST， SST開頭的異常公司；(3)剔除數(shù)據(jù)異常的上市公司；(4)剔除數(shù)據(jù)不完全的樣本公司。本文運用SPSS16.0和EXCEL軟件對所得數(shù)據(jù)進(jìn)行統(tǒng)計分析和多元回歸，最終結(jié)果支持了大部分假設(shè)。高管團(tuán)隊規(guī)模、與內(nèi)部控制有關(guān)的管理費用、第一大股東持股比例、企業(yè)社會責(zé)任和企業(yè)激勵都會對內(nèi)部控制的有效性產(chǎn)生重要影響，并對內(nèi)部控制的有效實施發(fā)揮了重要作用。 針對實證分析的結(jié)果，本文提出了以下的建議：1、適當(dāng)擴(kuò)大企業(yè)高管規(guī)模，對企業(yè)相關(guān)的管理費用合理控制；2、防止股權(quán)失衡，重視監(jiān)事會建設(shè)；3、提高企業(yè)的社會責(zé)任感，加強(qiáng)對企業(yè)社會責(zé)任信息的披露；4、完善薪酬激勵機(jī)制,促進(jìn)內(nèi)部控制效率提高。
[Abstract]:After the promulgation of Sarbanes Act in 2002, how to better realize the internal control has aroused the general attention of the accounting circles, and its achievements have been universally recognized in the world. But with the emergence of business scandals such as the Enron scandal, its internal control system has been criticized, the main reason being that, although the relevant internal control system has been designed, it has not achieved the expected effectiveness. The results are not ideal. The promulgation of the basic Standards of Internal Control of Enterprises in China in 2008 provides guidance for the implementation of internal control in our country and marks the basic completion of the internal control standard system of enterprises in our country, with the introduction of supporting guidelines for internal control in China in 2010. It is also an opportunity for this study. In today's market environment, as the basis of internal control, improving the internal control environment plays an important role in realizing the goal of internal control and realizing the value maximization. The internal control environment promotes the formation of the internal control function in the cognition of influencing the implementation of the internal control. Only by giving full play to its effectiveness, can the internal control realize its value in the enterprise management. Effective internal control can prevent the loopholes in enterprise management, avoid the motive of fraud, prevent mistakes, reduce the risk of enterprise, maintain the smooth and orderly management of enterprise, and provide the basis for internal and external audit. In order to realize the value of internal control, it is necessary to give full play to its effectiveness in the process of management. Therefore, based on the relevant theories, this paper focuses on the effectiveness of internal control, and adopts the method of combining theory and practice. This paper studies how the internal control environment affects the effectiveness of the company, provides a reference for how to optimize the internal control environment, and finally improves the effectiveness of the internal control. In the part of theoretical analysis, this paper firstly summarizes the research status of internal control environment and the effectiveness of internal control at home and abroad, and then expounds and defines the internal control environment and effectiveness. In the empirical part, based on the theoretical analysis, this paper puts forward six hypotheses that the internal control environment affects the effectiveness of internal control, and selects the data of A shares of Shanghai Stock Exchange from 2009 to 2011. Take into account the financial and insurance industry environment, remove finance, The listed company of insurance industry (Xian2) removes the STS, the abnormal company at the beginning of ST3, SST) the listed company with abnormal data, the listed company with abnormal data, and the sample company with incomplete data. In this paper, the statistical analysis and multivariate regression of the obtained data are carried out by using SPSS16.0 and EXCEL software, and the final results support most of the hypotheses. The scale of the senior management team, the management costs associated with internal control, the proportion of the largest shareholders, corporate social responsibility and corporate incentives all have important effects on the effectiveness of internal control. It also plays an important role in the effective implementation of internal control. Based on the results of empirical analysis, this paper puts forward the following suggestions: 1, to appropriately expand the scale of enterprise executives, to reasonably control the management expenses related to enterprises, to prevent equity imbalance, to attach importance to the construction of supervisory board, and to improve the social responsibility of enterprises. Strengthen the disclosure of corporate social responsibility information, improve the compensation incentive mechanism, and promote the efficiency of internal control.
【學(xué)位授予單位】：重慶工商大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.51

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