發(fā)布時(shí)間：2018-04-16 05:30

  本文選題：創(chuàng)業(yè)板 + 內(nèi)部控制��； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：受到薩班斯法案的影響,我國(guó)經(jīng)過(guò)不斷的探索相繼出臺(tái)了相關(guān)規(guī)范和指引,自此我國(guó)資本市場(chǎng)內(nèi)部控制信息披露逐漸趨于規(guī)范。我國(guó)相關(guān)制度的發(fā)布使更多公眾開始了解企業(yè)內(nèi)控制度,同時(shí)越來(lái)越多的信息使用者開始重視信息披露狀況。我國(guó)內(nèi)部控制信息披露目前仍處于弱強(qiáng)制性披露階段,在相關(guān)規(guī)范和指引的建立上仍然體現(xiàn)出一系列問(wèn)題,例如對(duì)信息披露的內(nèi)容和格式?jīng)]有規(guī)范要求,使得上市公司對(duì)披露形式具有選擇性,導(dǎo)致披露質(zhì)量參差不齊,損害信息使用者的利益。創(chuàng)業(yè)板上市公司作為我國(guó)資本市場(chǎng)的一個(gè)新興板塊,為大量的中小企業(yè)提供了融資平臺(tái),在資本市場(chǎng)上地位不斷上升。金亞科技作為創(chuàng)業(yè)板上市公司,處于高科技產(chǎn)業(yè)領(lǐng)域,具有高成長(zhǎng)性、高風(fēng)險(xiǎn)性的特點(diǎn),內(nèi)部控制較為薄弱,信息披露存在一系列問(wèn)題和不足。因此深入研究金亞科技內(nèi)控信息披露中存在的問(wèn)題,剖析導(dǎo)致問(wèn)題的原因,并提出完善內(nèi)控信息披露的建議具有十分重要的意義。本文選取2015年被聘請(qǐng)的注冊(cè)會(huì)計(jì)師對(duì)當(dāng)年內(nèi)部控制提出否定意見的創(chuàng)業(yè)板上市公司金亞科技股份有限公司為研究對(duì)象,利用案例分析法以及定性分析法與歸納相結(jié)合的方法進(jìn)行研究,通過(guò)文獻(xiàn)研究法對(duì)內(nèi)控信息披露有關(guān)文獻(xiàn)資料的查閱,結(jié)合現(xiàn)有的內(nèi)控信息披露有關(guān)規(guī)范及指引的要求進(jìn)行分析。本文共分為五個(gè)部分,通過(guò)對(duì)內(nèi)控信息披露的概述,了解相關(guān)理論及披露要求,結(jié)合金亞科技這一個(gè)體進(jìn)行分析,深入研究存在的問(wèn)題及導(dǎo)致問(wèn)題的具體原因,對(duì)此得出一系列啟示并提出完善建議,使其提高信息的披露度,做到披露詳盡、真實(shí)可靠、格式規(guī)范。
[Abstract]:Under the influence of Sarbanes Act, our country has issued related norms and guidelines through continuous exploration. Since then, the disclosure of information of internal control in China's capital market has become more and more standardized.With the release of relevant systems in China, more and more people begin to understand the internal control system of enterprises, and more and more information users begin to attach importance to the situation of information disclosure.At present, the disclosure of internal control information in our country is still in the stage of weak mandatory disclosure, and there are still a series of problems in the establishment of relevant norms and guidelines, for example, there is no standard requirement for the content and format of information disclosure.The listed companies have selectivity to the disclosure form, which leads to the uneven quality of disclosure and damages the interests of information users.Gem listed companies as a new sector of the capital market in China, for a large number of small and medium-sized enterprises to provide financing platform, in the capital market status is rising.As a listed company of gem, Jinya Technology is in the field of high-tech industry, which has the characteristics of high growth, high risk, weak internal control and a series of problems and deficiencies in information disclosure.Therefore, it is of great significance to study deeply the problems existing in the disclosure of internal control information in Jinya Science and Technology, to analyze the causes of the problems, and to put forward some suggestions to improve the disclosure of internal control information.This paper selects the listed company of gem Jinya Science and Technology Co., Ltd., which was employed in 2015, as the research object, which has put forward negative opinions on the internal control of that year.Using the method of case analysis and qualitative analysis combined with inductive analysis, the paper makes a research on the reference of internal control information disclosure through the method of literature research.Combined with the existing internal control information disclosure specifications and guidelines for analysis.This paper is divided into five parts, through the overview of internal control information disclosure, understand the relevant theory and disclosure requirements, combined with the individual Jinya Science and Technology to carry out an analysis, in-depth study of the existing problems and the specific causes of the problems,In this paper, a series of revelations and suggestions are put forward to improve the disclosure degree of information, to make the disclosure detailed, true and reliable, and to standardize the format.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.6

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本文編號(hào)：1757522