本文關(guān)鍵詞：自愿披露內(nèi)部控制鑒證報(bào)告的影響因素研究　出處：《海南大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：近年來,對(duì)上市公司的內(nèi)部控制研究是學(xué)術(shù)界關(guān)注的焦點(diǎn)之一。隨著國(guó)內(nèi)和國(guó)外發(fā)生的一系列金融違規(guī)事件,如何建立完善和有效的內(nèi)部控制制度,是監(jiān)管機(jī)構(gòu)和投資者重點(diǎn)關(guān)心的問題。美國(guó)已從2002年開始強(qiáng)制要求上市公司披露內(nèi)部控制鑒證報(bào)告,然而到目前為止,我國(guó)監(jiān)管機(jī)構(gòu)僅對(duì)IPO公司有強(qiáng)制要求披露內(nèi)控鑒證報(bào)告,對(duì)其他上市公司是否披露內(nèi)控鑒證報(bào)告并未作強(qiáng)制性要求,仍屬于自愿披露范疇,但從2007年開始,我國(guó)仍有不少上市公司自愿披露鑒證報(bào)告,且披露公司數(shù)量不斷增加。內(nèi)部控制是對(duì)公司的管理活動(dòng)的反應(yīng),是一種私人信息,內(nèi)部控制信息的披露將提高公司的風(fēng)險(xiǎn)和成本,因此,本文對(duì)上市公司披露內(nèi)控鑒證報(bào)告的動(dòng)機(jī)研究,可以判斷公司內(nèi)部控制運(yùn)行的整體情況,為監(jiān)管部門提供有用信息,保護(hù)投資者和債券人利益,對(duì)加強(qiáng)公司內(nèi)部控制和管理具有十分重要的意義。 文章在理論分析的基礎(chǔ)上,結(jié)合我國(guó)內(nèi)部控制信息披露的制度背景,從公司治理、公司特征、公司業(yè)績(jī)以及再融資需求等角度,構(gòu)建自愿披露內(nèi)控鑒證報(bào)告的研究體系,選取20082010年滬深A(yù)股主板市場(chǎng)1071家樣本公司,運(yùn)用回歸分析方法對(duì)樣本公司自愿披露內(nèi)控鑒證報(bào)告的動(dòng)機(jī)進(jìn)行實(shí)證研究。研究發(fā)現(xiàn)：股權(quán)集中度、內(nèi)審機(jī)構(gòu)的設(shè)置、公司規(guī)模、盈利能力、成長(zhǎng)性和再融資需求與自愿披露內(nèi)控鑒證報(bào)告顯著正相關(guān)關(guān)系,而管理層持股比例、上市年限、財(cái)務(wù)杠桿與自愿披露內(nèi)控鑒證報(bào)告顯著負(fù)相關(guān)關(guān)系。基于本文研究結(jié)論,最后還提出加強(qiáng)內(nèi)部控制監(jiān)管的政策建議,以規(guī)范和完善公司內(nèi)部控制系統(tǒng),實(shí)現(xiàn)企業(yè)“基業(yè)長(zhǎng)青”。
[Abstract]:In recent years, the research on the internal control of listed companies is one of the focus of academic attention. With a series of financial irregularities in China and abroad, how to establish a perfect and effective internal control system. Regulators and investors have focused their attention on the issue. The United States has mandated the disclosure of internal control forensic reports by listed companies since 2002, but so far. Our country only has mandatory requirement to IPO company to disclose internal control authentication report, and no mandatory requirement for other listed companies to disclose internal control authentication report, which still belongs to voluntary disclosure category. However, since 2007, there are still many listed companies voluntarily disclose authentication reports, and the number of disclosure companies is increasing. Internal control is a response to the management activities of the company, is a kind of private information. The disclosure of internal control information will increase the risk and cost of the company. Therefore, this paper studies the motivation of the disclosure of internal control authentication report of listed companies, can judge the overall situation of the operation of the internal control of the company. It is of great significance to provide useful information for regulators and protect the interests of investors and bondholders to strengthen the internal control and management of the company. On the basis of theoretical analysis, combined with the system background of information disclosure of internal control in China, the article from the corporate governance, corporate characteristics, corporate performance and refinancing needs and so on. To build a voluntary disclosure of internal control identification report research system, selected from 2008 to 2010 Shanghai and Shenzhen A-share mainboard market 1071 sample companies. Using the method of regression analysis, this paper makes an empirical study on the motivation of voluntary disclosure of internal control forensic reports by sample companies. The results show that: ownership concentration, the setting up of internal audit institutions, the size of the company, and profitability. Growth and refinancing needs have a significant positive correlation with voluntary disclosure of internal assurance reports, while management shareholding ratio, listing years. Financial leverage and voluntary disclosure of internal control certification report significantly negative correlation. Based on the conclusions of this paper, finally, the policy recommendations to strengthen internal control supervision to standardize and improve the company's internal control system. Realize enterprise "base industry evergreen".
【學(xué)位授予單位】：海南大學(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 方紅星;孫，

本文編號(hào)：1439844