本文選題：礦業(yè)上市公司　切入點(diǎn)：內(nèi)部控制信息披露　出處：《中國地質(zhì)大學(xué)（北京）》2014年碩士論文

【摘要】：內(nèi)部控制信息披露作為信息披露中重要的組成部分，其披露水平的高低不僅可以反映企業(yè)內(nèi)部控制是否建立健全和運(yùn)行有效，而且還會(huì)影響投資者的投資決策和外部監(jiān)管者的監(jiān)管。礦業(yè)企業(yè)在國民經(jīng)濟(jì)中具有重要地位，完善其內(nèi)部控制制度和提高其內(nèi)部控制信息披露水平已經(jīng)成為管理者的重要任務(wù)。雖然有很多學(xué)者研究內(nèi)部控制信息披露的影響因素，但以礦業(yè)上市公司為研究樣本的不多，因此本文結(jié)合礦業(yè)上市公司自身的特點(diǎn)，重點(diǎn)分析影響礦業(yè)上市公司內(nèi)部控制信息披露的因素，并根據(jù)實(shí)證結(jié)論對礦業(yè)上市公司內(nèi)部控制信息披露提出合理、有效的建議。 本文首先闡述了內(nèi)部控制和內(nèi)部控制信息披露的概念，分別從管理者、投資者、財(cái)務(wù)報(bào)告和市場四個(gè)方面討論了內(nèi)部控制信息披露的作用。其次介紹了國內(nèi)外上市公司內(nèi)部控制信息披露相關(guān)制度。最后對影響礦業(yè)上市公司內(nèi)部控制信息披露的因素進(jìn)行實(shí)證研究。在實(shí)證研究過程中，把影響礦業(yè)上市公司內(nèi)部控制信息披露的因素分為三類，分別是公司財(cái)務(wù)狀況、公司治理結(jié)構(gòu)、外部監(jiān)督。以深滬兩市的礦業(yè)上市公司為研究樣本，收集2010—2012年的相關(guān)年報(bào)數(shù)據(jù)，利用SPSS軟件對影響礦業(yè)上市公司內(nèi)部控制信息披露的因素進(jìn)行描述性統(tǒng)計(jì)分析、相關(guān)性分析和多元線性回歸分析，通過建立模型來實(shí)證檢驗(yàn)提出的假設(shè)是否成立。通過研究發(fā)現(xiàn)，盡管我國礦業(yè)上市公司內(nèi)部控制信息披露水平呈現(xiàn)上升趨勢，但披露水平差異很大，總體水平相對較低。實(shí)證結(jié)果表明，礦業(yè)上市公司內(nèi)部控制信息披露整體狀況與盈利能力、控股股東性質(zhì)、會(huì)計(jì)事務(wù)所聲譽(yù)、審計(jì)意見類型正相關(guān)，與負(fù)債程度負(fù)相關(guān)，與公司經(jīng)營質(zhì)量、獨(dú)立董事比例、董事長和總經(jīng)理兼任不顯著相關(guān)。 本文通過理論探討和實(shí)證分析，，主要從內(nèi)部治理和外部監(jiān)管兩個(gè)方面提出了以下針對礦業(yè)企業(yè)提高內(nèi)部控制信息披露的建議。對于內(nèi)部治理主要包括加強(qiáng)礦業(yè)企業(yè)對內(nèi)部控制的重視、完善礦業(yè)企業(yè)公司治理結(jié)構(gòu)和發(fā)揮礦業(yè)企業(yè)內(nèi)部審計(jì)的作用；對于外部監(jiān)管主要包括完善礦業(yè)企業(yè)內(nèi)部控制信息披露規(guī)范、加強(qiáng)對礦業(yè)企業(yè)內(nèi)部控制信息披露的監(jiān)管和加強(qiáng)注冊會(huì)計(jì)師對內(nèi)部控制信息披露的審核等。
[Abstract]:As an important part of information disclosure, the level of internal control information disclosure can not only reflect whether the internal control of enterprises is established and effective. It will also affect investors' investment decisions and the supervision of external regulators. Mining enterprises play an important role in the national economy. Improving its internal control system and improving its internal control information disclosure level has become an important task for managers. Although many scholars have studied the influencing factors of internal control information disclosure, but the mining listed companies as research samples are few. Therefore, this paper analyzes the factors that affect the disclosure of internal control information of mining listed companies based on the characteristics of mining listed companies, and puts forward reasonable and effective suggestions on the disclosure of internal control information of mining listed companies according to the empirical conclusions. This paper first describes the concepts of internal control and internal control information disclosure, respectively from the managers, investors, This paper discusses the role of internal control information disclosure in four aspects of financial report and market. Secondly, it introduces the related systems of internal control information disclosure of listed companies at home and abroad. Finally, it discusses the influence on the disclosure of internal control information of mining listed companies. In the process of empirical research, The factors affecting the disclosure of internal control information of mining listed companies are divided into three categories, namely, the financial situation of the company, the structure of corporate governance, and external supervision. Taking the listed mining companies in the Shenzhen and Shanghai stock exchanges as research samples, the relevant annual report data for 2010-2012 are collected. The factors influencing the disclosure of internal control information of mining listed companies are analyzed by using SPSS software, including descriptive statistical analysis, correlation analysis and multivariate linear regression analysis. Through the research, it is found that although the level of disclosure of internal control information of listed mining companies in China is on the rise, the level of disclosure is very different. The results show that the overall situation of internal control information disclosure in mining listed companies is positively correlated with profitability, the nature of controlling shareholders, the reputation of accounting firms, the types of audit opinions, and negatively correlated with the degree of indebtedness. There is no significant correlation with the quality of the company, the proportion of independent directors, and the concurrent appointment of the chairman and general manager. In this paper, through theoretical discussion and empirical analysis, Mainly from two aspects of internal governance and external supervision, this paper puts forward the following suggestions for mining enterprises to improve the disclosure of internal control information. For internal governance, it mainly includes strengthening the attention of mining enterprises to internal control. Perfecting the corporate governance structure of mining enterprises and giving full play to the role of internal audit of mining enterprises. Strengthen the supervision of internal control information disclosure in mining enterprises and the audit of internal control information disclosure by certified public accountants.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.1;F275

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