本文選題：創(chuàng)業(yè)板 + 內(nèi)部控制信息披露　； 參考：《集美大學(xué)》2012年碩士論文

【摘要】：隨著我國(guó)企業(yè)內(nèi)部控制基本規(guī)范及配套指引的相繼發(fā)布和推行，上市公司內(nèi)部控制的建立及與之相關(guān)的信息披露正逐漸形成統(tǒng)一和規(guī)范的格局。創(chuàng)業(yè)板上市公司作為我國(guó)資本市場(chǎng)重要的新興組成部分，研究其內(nèi)部控制信息披露對(duì)創(chuàng)業(yè)板公司自身乃至整個(gè)資本市場(chǎng)都具有重要的意義。 本文主要以2010年153家創(chuàng)業(yè)板上市公司的《內(nèi)部控制自我評(píng)價(jià)報(bào)告》為研究對(duì)象，對(duì)目前創(chuàng)業(yè)板公司的內(nèi)部控制信息披露水平進(jìn)行評(píng)價(jià)。首先，本文對(duì)創(chuàng)業(yè)板上市公司的基本情況和內(nèi)部控制自我評(píng)價(jià)報(bào)告披露情況進(jìn)行了描述性統(tǒng)計(jì)分析，接著通過基于五級(jí)李克特量表的內(nèi)容分析法建立評(píng)價(jià)指標(biāo)，對(duì)內(nèi)部控制自我評(píng)價(jià)報(bào)告的信息披露質(zhì)量進(jìn)行綜合評(píng)分，然后對(duì)得分最高最低的兩家公司進(jìn)行了案例討論，最后在研究結(jié)果的基礎(chǔ)上給出相關(guān)政策建議。 根據(jù)描述性統(tǒng)計(jì)及綜合評(píng)分得出的結(jié)論是：雖然披露內(nèi)部控制自我評(píng)價(jià)報(bào)告已成創(chuàng)業(yè)板上市公司的共識(shí)，但由于內(nèi)外部原因，比如自我評(píng)價(jià)的依據(jù)不統(tǒng)一及上市公司專業(yè)人才缺乏等，創(chuàng)業(yè)板上市公司對(duì)于處于信息劣勢(shì)的外部利益相關(guān)者決策密切相關(guān)的戰(zhàn)略及風(fēng)險(xiǎn)等涉及甚少，信息含量低，內(nèi)部控制信息披露質(zhì)量總體低下，仍然處于形式披露階段。對(duì)此，建議監(jiān)管部門進(jìn)一步統(tǒng)一及細(xì)化內(nèi)部控制信息披露規(guī)則，尤其是自我評(píng)價(jià)報(bào)告的格式及內(nèi)容，同時(shí)強(qiáng)化內(nèi)部控制有效性責(zé)任主體的法律責(zé)任，并推廣披露質(zhì)量高的上市公司模板；另外，創(chuàng)業(yè)板自身要引進(jìn)內(nèi)部審計(jì)、戰(zhàn)略管理、風(fēng)險(xiǎn)控制等專業(yè)人才，，重視自身內(nèi)部控制建設(shè)，進(jìn)一步提高風(fēng)險(xiǎn)披露意識(shí)，規(guī)范披露格式及內(nèi)容，提高披露的信息含量。
[Abstract]:With the issuance and implementation of the basic norms and supporting guidelines for the internal control of Chinese enterprises, the establishment of the internal control of listed companies and the related information disclosure are gradually forming a unified and standardized pattern.As an important emerging part of China's capital market, it is of great significance to study the disclosure of internal control information for gem companies and even the whole capital market.In this paper, the internal control self-evaluation report of 153 gem listed companies in 2010 is taken as the research object, and the level of internal control information disclosure of gem companies is evaluated.First of all, this paper makes a descriptive statistical analysis on the basic situation of gem listed companies and the disclosure of internal control self-evaluation report, and then establishes the evaluation index through the content analysis method based on the five-level Richter scale.The internal control self-evaluation report on the quality of information disclosure is comprehensively rated, then the highest and lowest score of the two companies were discussed, and finally on the basis of the results of the relevant policy recommendations.According to descriptive statistics and comprehensive score, it is concluded that although the disclosure of internal control self-evaluation reports has become the consensus of gem listed companies, but for internal and external reasons,For example, the basis of self-evaluation is not uniform and there is a lack of professional personnel in listed companies, and the gem listed companies have little involvement in the strategies and risks that are closely related to the decision-making of the external stakeholders who are in the information disadvantage, and the information content is low.Internal control information disclosure quality is low, still in the formal disclosure stage.In view of this, it is suggested that the regulatory authorities should further unify and refine the rules of disclosure of internal control information, especially the format and content of self-evaluation reports, and at the same time strengthen the legal responsibility of the subject responsible for the effectiveness of internal control.In addition, gem itself should introduce professionals such as internal audit, strategic management and risk control, attach importance to the construction of its own internal control, and further enhance its awareness of risk disclosure.Standardize the format and content of disclosure and improve the information content of disclosure.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李榮 ,吳益兵;美國(guó)財(cái)務(wù)呈報(bào)內(nèi)部控制審計(jì)報(bào)告及其比較[J];財(cái)會(huì)通訊;2005年08期

2 宋紹清;張俠;;關(guān)于上市公司內(nèi)部控制信息披露影響因素的實(shí)證研究[J];財(cái)會(huì)月刊;2009年06期

3 解學(xué)成;;美國(guó)SOX法案對(duì)證券市場(chǎng)影響的評(píng)估及啟示[J];經(jīng)濟(jì)社會(huì)體制比較;2006年02期

4 王宏;;創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露影響因素探究[J];江西財(cái)經(jīng)大學(xué)學(xué)報(bào);2011年06期

5 吳水澎,陳漢文,邵賢弟;論改進(jìn)我國(guó)企業(yè)內(nèi)部控制——由“亞細(xì)亞”失敗引發(fā)的思考[J];會(huì)計(jì)研究;2000年09期

6 周勤業(yè);王嘯;;美國(guó)內(nèi)部控制信息披露的發(fā)展及其借鑒[J];會(huì)計(jì)研究;2005年02期

7 繆艷娟;;英美上市公司內(nèi)控信息披露制度對(duì)我國(guó)的啟示[J];會(huì)計(jì)研究;2007年09期

8 楊有紅;汪薇;;2006年滬市公司內(nèi)部控制信息披露研究[J];會(huì)計(jì)研究;2008年03期

9 林斌;饒靜;;上市公司為什么自愿披露內(nèi)部控制鑒證報(bào)告?——基于信號(hào)傳遞理論的實(shí)證研究[J];會(huì)計(jì)研究;2009年02期

10 瞿旭;李明;楊丹;葉建明;;上市銀行內(nèi)部控制實(shí)質(zhì)性漏洞披露現(xiàn)狀研究——基于民生銀行的案例分析[J];會(huì)計(jì)研究;2009年04期

相關(guān)博士學(xué)位論文 前2條

1 李馨弘;內(nèi)部控制信息披露影響因素的實(shí)證研究[D];浙江大學(xué);2007年

2 楊玉鳳;上市公司內(nèi)部控制信息披露研究[D];中國(guó)礦業(yè)大學(xué);2009年

本文編號(hào)：1747649