本文關(guān)鍵詞：董事會、監(jiān)事會特征對我國上市公司內(nèi)部控制有效性的影響研究　出處：《東華大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：內(nèi)部控制有利于提高上市公司運作管理水平以及防范風險的能力,能夠進一步厘清經(jīng)營機制,完善現(xiàn)代企業(yè)制度。合理的董事會結(jié)構(gòu)將會直接影響到企業(yè)各個要素的配置效率以及公司重大事項的決策,影響到內(nèi)部控制制度能否可以科學(xué)地建立以及有效的執(zhí)行。同時,上市公司的監(jiān)事會需要對股東大會、董事會以及公司全體職工負責,通過對董事會和經(jīng)理層的監(jiān)督來保證公司利益和股東利益的實現(xiàn)。監(jiān)事會也將審核公司董事會是否正當經(jīng)營以及監(jiān)督?jīng)Q策的正確性,以此來提高內(nèi)部控制的有效性。所以董事會、監(jiān)事會特征和內(nèi)部控制的效率是密切相關(guān)的。 本文主要探討了董事會以及監(jiān)事會特征對公司內(nèi)部控制有效性的影響。首先闡述了內(nèi)部控制的概念和相關(guān)理論,分析了董事會、監(jiān)事會特征與內(nèi)部控制有效性的作用機制。其次本文根據(jù)COSO-內(nèi)部控制整合框架以及相關(guān)文獻,提出了內(nèi)部控制有效上市公司和內(nèi)部控制失效上市公司的標準。統(tǒng)計分析2006-2011被證監(jiān)會處罰的上市公司并對其進行評價,共計73家上市公司作為內(nèi)部控制失效的上市公司樣本,再根據(jù)內(nèi)部控制有效上市公司的標準,配對選取了73家內(nèi)部控制有效的上市公司進行實證研究。 在本文的實證研究中,首先根據(jù)內(nèi)部控制失效以及內(nèi)部控制有效上市公司的標準,分析了樣本公司內(nèi)部控制失效以及有效的現(xiàn)狀,使用SPSS軟件對內(nèi)部控制有效和失效的兩種樣本的上市公司進行了描述性統(tǒng)計、相關(guān)性分析以及多元回歸分析。研究發(fā)現(xiàn)我國上市公司的內(nèi)部控制制度并不完善,需要加強董事會獨立董事成員以及監(jiān)事會成員的專業(yè)比例,合理安排董事會會議以及監(jiān)事會會議的召開次數(shù),增強董事會和監(jiān)事會的持股比例,通過激勵董事會和監(jiān)事會成員來提升公司內(nèi)部控制的有效性。最后基于實證結(jié)論,結(jié)合我國上市公司在內(nèi)部控制建設(shè)中面對的內(nèi)外部環(huán)境,提出相應(yīng)的政策建議。 本文探討了董事會、監(jiān)事會與內(nèi)部控制有效性相互之間的作用機制,有助于豐富內(nèi)部控制理論體系。其次,從實證角度檢驗了董事會特征和監(jiān)事會特征對內(nèi)部控制有效性的影響,并從這兩個方面提出改善內(nèi)部控制制度的措施,這有助于在公司運作管理的過程中提高內(nèi)部控制的有效性。
[Abstract]:The internal control of listed companies can improve the operation management level and risk prevention capacity, to further clarify the management mechanism, improve the modern enterprise system. The reasonable structure of the board of directors will directly affect the major issues of the enterprises the efficiency of elements and the company's decision to affect whether the internal control system can be scientifically established and executed effectively. At the same time, the board of supervisors of listed companies to shareholders' meeting, board of directors and the company responsible for all employees, to ensure the realization of the interests of the company and the interests of shareholders through the supervision of the board of directors and managers. The board of supervisors will review the correctness of the board of directors of the company are legitimate business decision-making and supervision, in order to improve the effectiveness of internal control the board of directors. Therefore, the efficiency of the characteristics of the board of supervisors and internal control are closely related.
This paper mainly discusses the characteristics of the board of directors and the board of supervisors of the effectiveness of internal control. The concept of internal control and related theory, analysis of the board of directors, board of supervisors and the effectiveness of the internal control mechanism. Secondly, according to the COSO- internal control integrated framework and related literature, this paper puts forward the internal control the effective of listed companies and the failure of the internal control standard of listed companies. Statistical analysis of 2006-2011 punishment by the Commission listed companies and the evaluation, a total of 73 listed companies as the failure of the internal control of listed companies according to the sample, the effective internal control standard of listed companies, selected 73 pairs of effective internal control of listed companies the empirical research.
In this paper, according to the failure of internal control and internal control standard of listed companies, analyzes the current situation of the Sample Firms internal control failure and effective use of SPSS software, the descriptive statistics of the listed company internal control and failure of the two kinds of sample analysis, correlation analysis and multiple regression. The study found that internal control system of listed company of our country is not perfect, the need to strengthen the board of directors of the independent directors and the proportion of professional members of the board of supervisors, reasonable arrangements for the meeting of the board of directors held a number of meetings of the board of supervisors and the enhancement of the shareholding ratio of directors and board of supervisors, the board of directors and the board of supervisors by encouraging members to enhance the effectiveness of the internal control of the company. Finally, based on the empirical conclusion, facing in the construction of the internal control of Listed Companies in China's internal and external environment, puts forward the corresponding policy Suggestions.
This paper discusses the board of directors, board of supervisors and the internal control mechanism of the effectiveness of each other and help to enrich the theory of internal control system. Secondly, from the perspective of empirical test of the characteristics of the board of directors and board of supervisors of the characteristics of the impact of internal control, internal control system and put forward the improvement measures from these two aspects. This helps to improve the effectiveness of internal control in the process of enterprise operation and management.

【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224

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