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

【摘要】：內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)內部控制是否建立健全和運行有效，而且還會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)在國民經濟中具有重要地位，完善其內部控制制度和提高其內部控制信息披露水平已經成為管理者的重要任務。雖然有很多學者研究內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，因此本文結合礦業(yè)上市公司自身的特點，重點分析影響礦業(yè)上市公司內部控制信息披露的因素，并根據實證結論對礦業(yè)上市公司內部控制信息披露提出合理、有效的建議。 本文首先闡述了內部控制和內部控制信息披露的概念，分別從管理者、投資者、財務報告和市場四個方面討論了內部控制信息披露的作用。其次介紹了國內外上市公司內部控制信息披露相關制度。最后對影響礦業(yè)上市公司內部控制信息披露的因素進行實證研究。在實證研究過程中，把影響礦業(yè)上市公司內部控制信息披露的因素分為三類，分別是公司財務狀況、公司治理結構、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年的相關年報數(shù)據，利用SPSS軟件對影響礦業(yè)上市公司內部控制信息披露的因素進行描述性統(tǒng)計分析、相關性分析和多元線性回歸分析，通過建立模型來實證檢驗提出的假設是否成立。通過研究發(fā)現(xiàn)，盡管我國礦業(yè)上市公司內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。實證結果表明，礦業(yè)上市公司內部控制信息披露整體狀況與盈利能力、控股股東性質、會計事務所聲譽、審計意見類型正相關，與負債程度負相關，與公司經營質量、獨立董事比例、董事長和總經理兼任不顯著相關。 本文通過理論探討和實證分析，，主要從內部治理和外部監(jiān)管兩個方面提出了以下針對礦業(yè)企業(yè)提高內部控制信息披露的建議。對于內部治理主要包括加強礦業(yè)企業(yè)對內部控制的重視、完善礦業(yè)企業(yè)公司治理結構和發(fā)揮礦業(yè)企業(yè)內部審計的作用；對于外部監(jiān)管主要包括完善礦業(yè)企業(yè)內部控制信息披露規(guī)范、加強對礦業(yè)企業(yè)內部控制信息披露的監(jiān)管和加強注冊會計師對內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.
【學位授予單位】：中國地質大學（北京）
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.1;F275

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