發(fā)布時間：2018-04-21 16:59

  本文選題：內(nèi)部控制缺陷 + 信息披露�。� 參考：《西南財經(jīng)大學(xué)》2012年碩士論文

【摘要】：2002年以來,美國Enron(安然)公司、WorldCom (世界通信)等國際大公司的破產(chǎn)揭露出了一系列震驚全球的公司財務(wù)欺詐丑聞；而在我國資本市場上發(fā)生的“瓊民源”、“銀廣夏”、“中航油”等一系列的上市公司財務(wù)舞弊案件也同樣震撼著我們。這些上市公司的財務(wù)丑聞極大地打擊了公眾投資者的信心,也極大地影響了資本市場的正常有序運行。深究這些案例的背后,上市公司內(nèi)部控制的有效性引起了大家的親密關(guān)注。安然事件之后,美國出臺了《薩班斯—奧克斯利法案》(Sarbanes-Oxley Act)強制性要求上市公司對外披露內(nèi)部控制信息以及審計師對管理當(dāng)局的內(nèi)部控制評價發(fā)表的審計意見,意在通過內(nèi)部控制信息的對外公開披露來加強對上市公司的監(jiān)管。之后,美國公眾公司會計監(jiān)督委員會(PCAOB)也制定出相關(guān)的內(nèi)部控制審計標(biāo)準(zhǔn)。我國在經(jīng)歷了長時間地研究探索,在借鑒國外先進經(jīng)驗的基礎(chǔ)上,結(jié)合我國資本市場的實際情況,也制定出了一系列的有關(guān)內(nèi)部控制的規(guī)范。2006年上海證券交易所和深圳證券交易所分別發(fā)布了上市公司內(nèi)部控制指引,其中要求董事會應(yīng)對內(nèi)部控制情況進行審議評估并形成內(nèi)部控制自評報告,同時注冊會計師進行年度審計時也應(yīng)就公司的財務(wù)報告內(nèi)部控制情況出具評價意見。之后,2008年我國五部委(財政部、證監(jiān)會、審計署、銀監(jiān)會、保監(jiān)會)聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》;五部委于2010年又發(fā)布了《企業(yè)內(nèi)部控制配套指引》,至此我國已經(jīng)基本上形成了一套完整的內(nèi)部控制規(guī)范體系。這一系列政策的出臺使得我國上市公司的內(nèi)部控制信息尤其是內(nèi)部控制缺陷的披露成為了社會關(guān)注的焦點；這一系列政策的實施也在不斷地推動我國上市公司完善其內(nèi)部控制制度并積極地履行對外披露內(nèi)部控制自評報告的義務(wù)；同時這也標(biāo)志著我國上市公司的內(nèi)控信息、的對外披露開始從自愿性披露走向強制性披露階段。 雖然我國在建設(shè)內(nèi)部控制信息披露規(guī)則方面的起步較晚,但是隨著政策法規(guī)的不斷完善,我國的外部監(jiān)管部門也對上市公司的內(nèi)部控制信息披露提出了更為嚴(yán)格的要求。在政策法規(guī)的規(guī)范下,在外部的嚴(yán)格監(jiān)管下,上市公司也開始更加重視內(nèi)部控制建設(shè),我國上市公司對外披露內(nèi)部控制信息的質(zhì)量也在不斷提高。內(nèi)部控制信息、披露尤其是內(nèi)部控制缺陷的對外披露能夠反映出公司對自身的內(nèi)部控制系統(tǒng)的執(zhí)行和完善情況以及對內(nèi)部控制信息披露的責(zé)任；上市公司對外披露的內(nèi)部控制缺陷的信息含量也直接影響著廣大投資者及監(jiān)管部門的決策和判斷。公司存在內(nèi)部控制缺陷可能意味著其具有更高的財務(wù)風(fēng)險。為了讓外界能夠充分了解公司的經(jīng)營狀況及內(nèi)部控制的有效性,在相關(guān)規(guī)范中明確要求企業(yè)應(yīng)在進行內(nèi)部控制評價時對內(nèi)部控制缺陷進行認定,在內(nèi)部控制自評報告中應(yīng)披露內(nèi)部控制缺陷及認定情況、內(nèi)部控制缺陷的整改情況及針對重大缺陷擬采取的整改措施。通過法規(guī)對上市公司內(nèi)部控制信息披露行為的規(guī)范,我們可以比較方便地從中獲取關(guān)于公司內(nèi)部控制缺陷的信息,使得我們能夠進一步對上市公司的內(nèi)部控制缺陷的披露開展深入研究。 鑒于目前我國上市公司的內(nèi)部控制總體情況還是比較薄弱,內(nèi)部控制制度還有待完善,外部監(jiān)管還有待加強的情況,我們對上市公司的內(nèi)部控制缺陷披露的影響因素進行研究還是具有一定的積極意義。對內(nèi)部控制缺陷披露的影響因素研究有利于提高人們對內(nèi)控缺陷信息披露的激勵和約束因素的認識,也有利于加深投資者和監(jiān)管部門對內(nèi)部控制缺陷披露的重要性和迫切性的認識,更有利于上市公司不斷提高其內(nèi)部控制水平。 在我國有關(guān)內(nèi)部控制信息披露制度不斷完善規(guī)范的背景下,本文以2010年深圳證券交易所主板A股上市公司作為研究樣本,以上市公司對外披露的內(nèi)部控制自我評價報告為研究對象,對我國上市公司的內(nèi)部控制缺陷披露的情況進行研究分析。之所以選擇深交所上市公司為研究樣本是因為通過統(tǒng)計研究發(fā)現(xiàn)深市上市公司內(nèi)部控制信息披露的質(zhì)量整體上優(yōu)于上交所；為了使得選擇的樣本之間具有橫向可比較性,也僅選取了深市主板A股上市公司,因為中小企業(yè)板塊與創(chuàng)業(yè)板的公司相對于主板上市公司具有明顯不同的自身特征,其經(jīng)營風(fēng)險也較高。 本文通過對2010年深交所主板A股上市的472家公司的內(nèi)部控制缺陷的披露情況進行實證分析,來判斷哪些因素影響和制約著我國上市公司對外披露其內(nèi)部控制缺陷的積極性。本文內(nèi)部控制缺陷信息披露的數(shù)據(jù)來自上市公司內(nèi)部控制自我評價報告并通過手工收集完成,其余數(shù)據(jù)均來自上市公司年報和CSMAR數(shù)據(jù)庫。本文從可能影響內(nèi)部控制缺陷披露的三個因素(公司治理特征、公司經(jīng)營表現(xiàn)、外部審計)出發(fā),選取一些代表三個影響因素的特征作為解釋變量,來考察是否對上市公司內(nèi)部控制缺陷披露產(chǎn)生顯著影響。 本文主要是通過以下四個部分進行研究： 第一部分(第2章)主要是對內(nèi)部控制缺陷披露的相關(guān)理論進行分析。本部分主要是采用規(guī)范的研究方法,首先從概念入手,對內(nèi)部控制缺陷的相關(guān)概念進行界定,對內(nèi)部控制、內(nèi)部控制信息披露、內(nèi)部控制缺陷分別進行釋義；其次根據(jù)委托代理理論、信號傳遞理論、信息不對稱理論以及資本市場有效理論對內(nèi)部控制缺陷信息披露進行理論闡述分析；然后從國內(nèi)外兩方面對內(nèi)部控制缺陷的有關(guān)研究文獻進行了梳理,對目前的研究狀況進行分析總結(jié),從而形成了整篇文章的基礎(chǔ)理論部分,也為之后對內(nèi)部控制缺陷披露影響因素的實證部分做好鋪墊。 第二部分(第3章)主要是對我國目前內(nèi)部控制缺陷披露的現(xiàn)狀進行分析。首先對內(nèi)部控制信息披露制度的演進歷程進行回顧,分別對國外的有關(guān)規(guī)則及我國的相關(guān)規(guī)定進行了總結(jié)歸納；然后在對內(nèi)部控制信息披露制度充分了解的基礎(chǔ)上,對我國目前內(nèi)部控制缺陷披露的現(xiàn)狀進行分析,在此通過描述性統(tǒng)計方法對我國上市公司的內(nèi)部控制缺陷信息、披露的相關(guān)數(shù)據(jù)進行研究分析,并指出目前我國的上市公司在內(nèi)控缺陷信息披露方面存在的一些問題。 第三部分(第4章)內(nèi)部控制缺陷披露的影響因素的實證研究部分。在前文對基礎(chǔ)理論闡述和以往研究文獻梳理的基礎(chǔ)上,進行了樣本選取,并提出了本文的研究假設(shè)；在對自變量、因變量進行界定的基礎(chǔ)上,收集整理有關(guān)數(shù)據(jù),利用頻次統(tǒng)計、描述性統(tǒng)計對樣本特征進行了分析；然后利用SPSS16.0統(tǒng)計軟件進行多元線性模型回歸,并根據(jù)回歸結(jié)果進行分析得出結(jié)論；并且對設(shè)定的模型進行了穩(wěn)健性檢驗,穩(wěn)健性檢驗的結(jié)果也支持之前回歸的結(jié)果。通過此部分的實證分析,我們得出以下結(jié)論： (1)作為公司經(jīng)營表現(xiàn)的代表指標(biāo)銷售收入增長率與內(nèi)部控制缺陷的披露存在顯著的負相關(guān)性,這可能表明公司經(jīng)營狀況越好對內(nèi)部控制的建設(shè)就越關(guān)注,在內(nèi)部控制方面的投入也更多,則公司內(nèi)部存在的內(nèi)部控制缺陷越少,因而對外披露的內(nèi)部控制缺陷就少。 (2)作為公司治理特征因素的指標(biāo),董事會中獨立董事的人數(shù)、監(jiān)事會會議次數(shù)與內(nèi)部控制缺陷的披露具有顯著的正相關(guān)性,這表明公司董事會的獨立性以及監(jiān)事的勤勉盡職對于公司對外披露內(nèi)部控制缺陷有比較好的監(jiān)督作用。 (3)公司所在地的地區(qū)特征與內(nèi)部控制缺陷披露存在非常顯著的負相關(guān)性,這一結(jié)果表明內(nèi)部控制缺陷的披露存在比較明顯的區(qū)域化特征。 (4)審計師事務(wù)所質(zhì)量作為公司披露內(nèi)部控制缺陷的外部影響因素,對內(nèi)部控制缺陷的披露也有較為顯著的影響。 第四部分(第5章)完善內(nèi)部控制缺陷信息、披露的建議部分。在前文的理論分析及實證結(jié)果的基礎(chǔ)上,針對我國目前上市公司內(nèi)部控制缺陷披露的問題,在借鑒其它先進經(jīng)驗的基礎(chǔ)上,提出改善我國上市公司內(nèi)部控制缺陷披露質(zhì)量的一些政策建議。 本文的創(chuàng)新點在于：首先在以往對內(nèi)部控制信啟、披露研究的基礎(chǔ)上,側(cè)重于研究披露的內(nèi)部控制缺陷信息,因為內(nèi)部控制缺陷才能夠更真實地了解公司的內(nèi)部控制的有效性,對于實踐也更具有指導(dǎo)意義；其次,選取的研究對象為上市公司內(nèi)部控制自我評估報告,因為從這一比較規(guī)范的信息載體中分析內(nèi)部控制缺陷,更有利于各個公司之間做出比較也具有參考價值；最后是利用內(nèi)容分析法參照有關(guān)規(guī)范的內(nèi)容將披露的內(nèi)部控制缺陷進行分類,將披露的內(nèi)部控制缺陷進行評分,通過相對更為量化的可考察指標(biāo)進行實證分析,以揭示影響內(nèi)部控制缺陷披露的因素。
[Abstract]:Since 2002, the bankruptcy of Enron (Enron), WorldCom (World Communications) and other major international companies has revealed a series of corporate financial fraud scandals that have shocked the world, and a series of financial fraud cases such as "Qiong Minyuan", "silver Guangxia", "China Aviation Oil" and so on in the capital market of our country are also shocked. We. The financial scandals of these listed companies have greatly affected the confidence of the public investors and greatly affected the normal and orderly operation of the capital market. Behind these cases, the effectiveness of the internal control of the listed companies has aroused close attention. After the Enron incident, the United States introduced the Sarbanes Oxley act. (Sarbanes-Oxley Act) mandatory requirements for listed companies to disclose internal control information and auditors' audit opinions on internal control evaluation of management, intended to strengthen the supervision of listed companies through public disclosure of internal control information. After that, the accounting supervision committee of the United States Public Corporation (PCAOB) is also formulated. Our country has experienced a long time research and exploration, on the basis of drawing lessons from foreign advanced experience and combining the actual situation of China's capital market, a series of regulations concerning internal control have been formulated in the Shanghai stock exchange and the Shenzhen stock exchange in the listed companies, respectively, in.2006. Department control guidelines, which require the board of directors to review and assess the internal control situation and form internal control self-assessment reports, and the CPA should also issue comments on the internal control of the company's financial reports. In 2008, the five ministries of China (the Ministry of finance, the SFC, the audit office, the CBRC, and the prison guard) The five ministries and commissions issued the internal control guidelines for enterprises in 2010, and in 2010 we have basically formed a complete set of internal control norms. The introduction of this series of policies made the internal control information, especially the internal control defects of the listed companies in our country. Disclosure has become the focus of social concern; the implementation of this series of policies also continuously promotes our listed companies to improve their internal control system and actively fulfil the obligation to disclose internal control of internal control, and it also marks the internal control information of Listed Companies in our country, and the disclosure of external disclosure begins from voluntary disclosure to the strong. The stage of disclosure.
Although China has a late start in the construction of information disclosure rules of internal control, with the continuous improvement of policies and regulations, the external regulatory departments of our country have also put forward more stringent requirements for the disclosure of internal control information of listed companies. Under the regulation of policies and regulations, under the strict external supervision, the listed companies are becoming more and more important. The quality of internal control information disclosure of Listed Companies in China is increasing. The disclosure of internal control information, especially the disclosure of internal control defects can reflect the company's implementation and improvement of its internal control system and the responsibility for the disclosure of internal control information. The information content of the internal control defects disclosed by the Department also directly affects the decision-making and judgment of the broad investors and the regulatory authorities. The existence of internal control defects in the company may mean that it has higher financial risk. In order to make the outside world fully understand the company's operating conditions and the effectiveness of the internal control, it is clear in the relevant specifications. It is really required that the enterprise should identify the internal control defects in the internal control evaluation. In the internal control self evaluation report, the internal control defects and the identification, the rectification of the internal control defects and the rectification measures aimed at the major defects should be taken. The regulations on the disclosure behavior of the internal control information of the listed companies should be made. Fan, we can easily get information about the internal control defects of the company, so that we can further study the disclosure of the internal control defects of the listed companies.
Since the overall situation of internal control of Listed Companies in China is still relatively weak, the internal control system remains to be improved and the external supervision still needs to be strengthened. We still have some positive significance to study the influencing factors of internal control defects disclosure of listed companies. It is beneficial to improve people's understanding of the incentive and constraint factors for information disclosure of internal control defects, and also help to deepen the understanding of the importance and urgency of the disclosure of internal control defects by investors and regulators, and is more conducive to the continuous improvement of the level of internal control of listed companies.
Under the background of the continuous improvement of the internal control information disclosure system in China, this paper takes the A stock listed company of the Shenzhen Stock Exchange on 2010 as the research sample, taking the internal control self-evaluation report disclosed by the listed companies as the research object, and studies the disclosure of the internal control defects of the listed companies in China. The reason why we choose Shenzhen Stock Exchange listed companies as the research sample is that the quality of the internal control information disclosure of the listed companies in Shenzhen is better than that of the Shanghai Stock Exchange. In order to make the selected samples with horizontal comparison between the listed companies, the A share listed companies of the Shenzhen Stock market are selected only because the SME board and the small and medium enterprise plate are used. GEM companies have distinct characteristics compared with the main board listed companies, and their business risks are also higher.
This paper makes an empirical analysis on the disclosure of internal control defects of 472 companies listed in the A stock market of the Shenzhen Stock Exchange in 2010, to determine which factors affect and restrict the enthusiasm of listed companies to disclose their internal control defects. The data of the internal control defect information from the listed companies are from the internal control of the listed companies. My evaluation report has been done by manual collection, and the rest of the data are from the annual report of the listed company and the CSMAR database. From the three factors that may affect the disclosure of internal control defects (corporate governance characteristics, corporate performance, external audit), this paper selects some characteristics representing three influencing factors as explanatory variables to investigate whether or not It has a significant impact on the disclosure of internal control defects of listed companies.
This paper mainly studies the following four parts:
The first part (the second chapter) is mainly to analyze the related theory of internal control defect disclosure. This part mainly uses the normative research method, first from the concept, the definition of internal control defects, internal control, internal control information disclosure, internal control defects respectively; secondly according to the Committee The theory of agent, the theory of signal transmission, the theory of information asymmetry and the effective theory of capital market are expounded and analyzed in theory, and then the relevant literature of internal control defects is combed in two respects at home and abroad, and the current research situation is analyzed and summarized, thus the whole article is formed. The basic theory part of the chapter also lays a solid foundation for the empirical part of the factors affecting the disclosure of internal control defects.
The second part (third chapter) is mainly to analyze the present situation of internal control defect disclosure in China. First, review the evolution process of the internal control information disclosure system, summarize the relevant rules of foreign countries and relevant regulations of our country, and then make a thorough understanding of the information disclosure system of internal control. The present situation of internal control defect disclosure in China is analyzed, and the information of internal control defects and related data of Listed Companies in China are analyzed by descriptive statistics, and some problems existing in the information disclosure of internal control defects in China's listed companies are pointed out.
The third part (fourth chapter) the empirical research on the influencing factors of internal control defects disclosure. On the basis of the basic theory and the previous research literature, the sample selection is carried out, and the research hypothesis is put forward. On the basis of the definition of the independent variable and the dependent variable, the relevant data and the frequency of the use of the frequency are collected. Statistics, descriptive statistics to analyze the characteristics of the sample, and then use SPSS16.0 statistical software to carry out multiple linear regression model, and analyze the results according to the regression results; and the robustness test of the set model, robustness test results also support the results of previous regression. Through this part of the empirical analysis of the results. Analysis, we draw the following conclusions:
(1) there is a significant negative correlation between the growth rate of the sales revenue and the disclosure of internal control defects, which may indicate that the better the company's operating situation is, the more attention is paid to the construction of internal control and the more input in internal control, the less internal control defects in the internal control of the company, and therefore to the outside world There are few flaws in the disclosure of internal control.
(2) as an indicator of the characteristic factors of corporate governance, the number of independent directors in the board of directors, the number of meetings of the board of supervisors and the disclosure of internal control defects have significant positive correlation. This shows that the independence of the board of directors and the diligent duty of the supervisors have a good supervision effect on the disclosure of internal control defects in the company.
(3) there is a very significant negative correlation between the regional characteristics of the location of the company and the disclosure of internal control defects, which shows that the disclosure of internal control defects has a more obvious regionalization.
(4) auditor's quality, as an external influence factor of the company's disclosure of internal control defects, also has a significant impact on the disclosure of internal control deficiencies.
The fourth part (fifth chapter) improves the internal control defect information and the suggestion part of disclosure. On the basis of the theoretical analysis and empirical results of the previous article, in view of the problems of internal control defects disclosure of Listed Companies in our country, some advanced experiences are used for reference to improve the quality of internal control defects disclosure quality of Listed Companies in China. Policy recommendations.
The innovation of this article lies in the following: first, on the basis of the previous research on internal control and disclosure, it focuses on the information of internal control defects of disclosure, because the internal control defects can more truly understand the effectiveness of the internal control of the company, and have more guiding significance for the practice. Secondly, the selected research objects are listed on the market. The internal control of self-assessment reports in the company, because the analysis of internal control defects in this relatively standardized information carrier is more conducive to the comparison and reference value among the companies. Finally, the internal control defects disclosed by the content analysis method will be classified according to the contents of the relevant specifications, and the disclosure of internal control will be made. Defects are scored, and empirical analysis is carried out through relatively more quantifiable indicators to reveal factors that affect the disclosure of internal control deficiencies.

【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51;F224

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