【摘要】：近年來(lái)相繼發(fā)生的財(cái)務(wù)舞弊事件，充分暴露了我國(guó)上市公司發(fā)展和監(jiān)管中內(nèi)部控制的不健全，內(nèi)部控制缺陷，作為衡量企業(yè)內(nèi)部控制建設(shè)的重要指標(biāo)，逐漸引起人們的高度關(guān)注，，我國(guó)財(cái)政部和證券監(jiān)管部門紛紛開始重視上市公司內(nèi)部控制缺陷的分析和研究，以促進(jìn)建立有效的內(nèi)部控制體系。 本文在前人研究的基礎(chǔ)上對(duì)內(nèi)部控制缺陷的認(rèn)定進(jìn)行了界定和分析，建立了一系列內(nèi)部控制缺陷的評(píng)價(jià)指標(biāo)，討論了五類典型因素對(duì)企業(yè)內(nèi)部控制缺陷的影響，并以2010年深市A股披露內(nèi)部控制自我評(píng)價(jià)報(bào)告的349家上市公司為研究樣本，通過(guò)建立模型，假設(shè)檢驗(yàn)，分析各因素對(duì)上市公司內(nèi)部控制缺陷嚴(yán)重程度的影響。 本篇論文具體分為以下六個(gè)部分：第一章主要對(duì)本文的研究目的、研究現(xiàn)狀、研究方法、研究?jī)?nèi)容和研究的創(chuàng)新點(diǎn)及局限性進(jìn)行了簡(jiǎn)要分析。第二章重點(diǎn)介紹了內(nèi)部控制缺陷的相關(guān)概念、分類，以及內(nèi)部控制缺陷和內(nèi)部控制局限性的關(guān)系。第三章的主要內(nèi)容是內(nèi)部控制缺陷的認(rèn)定，并通過(guò)建立一系列內(nèi)部控制缺陷評(píng)價(jià)指標(biāo)來(lái)對(duì)上市公司內(nèi)部控制缺陷進(jìn)行評(píng)價(jià)和分級(jí)。第四章分析了影響上市公司內(nèi)部控制缺陷的五個(gè)重要因素，包括：上市公司經(jīng)營(yíng)復(fù)雜性、上市公司的經(jīng)營(yíng)風(fēng)險(xiǎn)、上市公司內(nèi)部控制建設(shè)、上市公司內(nèi)部治理結(jié)構(gòu)和上市公司內(nèi)部控制監(jiān)督。第五章通過(guò)對(duì)349家樣本公司內(nèi)部控制缺陷的評(píng)價(jià)和影響因素的量化分析，從實(shí)證的角度論證了本文的觀點(diǎn)。第六章主要結(jié)合前文對(duì)上市公司內(nèi)部控制缺陷的分析，針對(duì)上市公司內(nèi)部控制建設(shè)提出幾條合理的意見(jiàn)和建議。 本文實(shí)證分析的結(jié)果是：公司經(jīng)營(yíng)復(fù)雜性、企業(yè)銷售增長(zhǎng)率、股權(quán)集中度與內(nèi)部控制缺陷的嚴(yán)重程度顯著正相關(guān)，每股收益與內(nèi)部控制缺陷的嚴(yán)重性顯著負(fù)相關(guān)，存貨比率、上市年限和獨(dú)立董事比例受外界環(huán)境影響較大，對(duì)內(nèi)部控制缺陷嚴(yán)重程度的影響不顯著。
[Abstract]:The financial fraud in recent years has fully exposed the imperfections of internal control and internal control defects in the development and supervision of listed companies in China, as an important index to measure the construction of internal control in enterprises. Gradually, people pay more and more attention to it. The Ministry of Finance and the securities regulatory department have begun to pay more attention to the analysis and research of the internal control defects of listed companies in order to promote the establishment of an effective internal control system. On the basis of previous studies, this paper defines and analyzes the identification of internal control defects, establishes a series of evaluation indexes of internal control defects, and discusses the influence of five typical factors on the internal control defects of enterprises. Taking 349 listed companies that disclosed self-evaluation report of internal control in Shenzhen Stock Market in 2010 as the research sample, the influence of various factors on the severity of internal control defects of listed companies was analyzed by establishing models and hypothesis tests. This paper is divided into the following six parts: the first chapter mainly analyzes the purpose of this paper, research status, research methods, research content, innovation and limitations of the research. The second chapter mainly introduces the concept and classification of internal control defects and the relationship between internal control defects and internal control limitations. The third chapter is the identification of internal control defects, and through the establishment of a series of internal control defects evaluation indicators to evaluate and grade the internal control defects of listed companies. The fourth chapter analyzes the five important factors that affect the internal control defects of listed companies, including: the complexity of the operation of listed companies, the operational risks of listed companies, the construction of internal control of listed companies. The internal governance structure of the listed company and the supervision of the internal control of the listed company. The fifth chapter analyzes the internal control defects of 349 sample companies and the quantitative analysis of the influencing factors, and demonstrates the viewpoint of this paper from the perspective of empirical analysis. The sixth chapter analyzes the defects of internal control of listed companies, and puts forward some reasonable opinions and suggestions for the construction of internal control of listed companies. The results of this empirical analysis are as follows: company management complexity, enterprise sales growth rate, equity concentration are significantly positively correlated with the severity of internal control defects, EPS is negatively correlated with the severity of internal control defects, and inventory ratio. The period of listing and the proportion of independent directors are greatly affected by the external environment, but the impact on the severity of internal control defects is not significant.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)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

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