發(fā)布時間：2018-04-20 02:37

  本文選題：中小板上市公司 + 內(nèi)部控制�。� 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：現(xiàn)今我國經(jīng)濟活動中,占據(jù)主要地位的是中小企業(yè)。我國在經(jīng)營的企業(yè)中,有95%以上為中小企業(yè)。這類企業(yè)具備其明顯的特征：企業(yè)數(shù)量多、行業(yè)類型分散、業(yè)務(wù)種類單一、個體規(guī)模小。但其在我國經(jīng)濟發(fā)展中,不論是促進GDP增幅還是稅收、解決就業(yè)人口方面,中小企業(yè)都發(fā)揮著舉足輕重的作用。因此引導(dǎo)和保障中小企業(yè)的健康發(fā)展尤為重要。中小企業(yè)發(fā)展需要暢通的融資渠道。2004年我國試運行中小企業(yè)板,為中小企業(yè)拓寬了融資渠道,使得中小板上市公司有其良好的融資空間,支持了中小企業(yè)尤其是高新技術(shù)企業(yè)的發(fā)展。但是,近幾年,國內(nèi)外企業(yè)財務(wù)丑聞事件頻發(fā),加之金融危機席卷全球,使得投資人不得不謹(jǐn)慎投資,這就體現(xiàn)在投資人更加關(guān)注企業(yè)的內(nèi)部控制的制定與施行狀況,特別是上市公司內(nèi)部控制信息的披露情況。 內(nèi)部控制制度作為公司管理的重要方面,有其不可或缺的作用。而通過內(nèi)部控制信息的披露,投資人及其他報表使用者不僅可以了解公司的內(nèi)部控制制度執(zhí)行和實施狀況,還能夠據(jù)此判定其財務(wù)報告的可靠性。中小板上市公司因為其自身發(fā)展?fàn)顩r及外部經(jīng)濟大環(huán)境等種種因素,導(dǎo)致其在內(nèi)部控制信息的披露方面存在很多問題,許多中小板上市公司自身并沒有關(guān)注到內(nèi)部控制信息披露的重要性,對內(nèi)部控制信息披露還存在許多誤解。很多企業(yè)雖然建立有內(nèi)部控制,但控制水平并不高,這本身嚴(yán)重阻礙著中小企業(yè)的生存和發(fā)展。而由于內(nèi)部控制制度的建設(shè)不完善,在內(nèi)部控制信息披露時,更加傾向于少披露甚至不披露關(guān)鍵問題。我國目前雖已建立起內(nèi)部控制體系,強制要求上市公司披露內(nèi)部控制信息。但該體系并未要求在中小板上市公司中施行。這使得中小板上市公司內(nèi)部控制信息披露存在諸多問題,未有有效措施解決。因此,解決中小板上市公司內(nèi)部控制信息披露問題,對滿足投資者需求、促進中小板上市公司發(fā)展以及完善我國內(nèi)部控制信息披露制度都具有重要意義。 本文基于這一背景,展開了對中小板上市公司內(nèi)部控制信息披露質(zhì)量現(xiàn)狀的研究。本文以制造類中小板上市公司為主要研究對象,選取樣本公司,對樣本公司2009-2012年度內(nèi)部控制信息披露的質(zhì)量現(xiàn)狀做了定量分析,由此探究中小板上市公司內(nèi)部控制信息披露質(zhì)量方面存在哪些問題及問題成因,最終提出改善建議。 本文共分為五個部分,主要研究內(nèi)容概括如下： 第一部分緒論。首先從研究背景和研究意義兩部分介紹中小板上市公司內(nèi)部控制信息披露質(zhì)量研究這個選題的目的和意義,之后對于內(nèi)部控制信息披露的國內(nèi)外研究現(xiàn)狀進行簡要的綜述,最后說明研究的總體思路。 第二部分對內(nèi)部控制信息披露理論進行概述。首先對內(nèi)部控制信息披露和內(nèi)部控制信息披露的質(zhì)量定義進行了界定。接下來,簡述一下內(nèi)部控制信息披露的相關(guān)理論。最后,對中小板上市公司內(nèi)部控制信息披露的相關(guān)理論進行闡述,包括中小板上市公司的含義、特點及現(xiàn)有制度,并與主板上市公司內(nèi)部控制信息披露制度進行比較。 第三部分為文章主體部分,對中小板上市公司中制造類企業(yè)內(nèi)部控制信息披露質(zhì)量現(xiàn)狀進行分析。首先說明了樣本的選擇,然后通過三個角度對內(nèi)部控制信息披露質(zhì)量狀況進行統(tǒng)計分析。通過數(shù)據(jù)分析,發(fā)現(xiàn)內(nèi)部控制信息披露存在的問題,探析其成因。 第四部分根據(jù)前文的分析,提出提高中小板上市公司內(nèi)部控制信息披露質(zhì)量的建議。從公司內(nèi)外兩個角度提出完善建議。如完善相關(guān)理論和制度規(guī)范、推動內(nèi)部控制體系在中小板上市公司中施行、加強內(nèi)部控制信息披露質(zhì)量的監(jiān)督、完善中小板上市公司內(nèi)部控制環(huán)境、提高管理層對內(nèi)部控制信息披露的意識等。 第五部分是結(jié)語，對全文作簡要總結(jié)。
[Abstract]:Nowadays, in our country's economic activities, the main position is small and medium enterprises. More than 95% of the enterprises in our country are small and medium-sized enterprises. This kind of enterprise has its obvious characteristics: the number of the enterprises, the dispersion of the industry type, the single business type and the small size of the individual. However, in the economic development of our country, whether it is to promote GDP growth or tax, In order to solve the employment population, small and medium-sized enterprises play an important role. Therefore, it is very important to guide and ensure the healthy development of small and medium-sized enterprises. The development of small and medium-sized enterprises needs a smooth financing channel in.2004, China tries to run small and medium-sized enterprises board, widens the financing channel for small and medium-sized enterprises, and makes small and medium-sized listed companies have their good fusion. Capital space has supported the development of small and medium-sized enterprises, especially high and new technology enterprises. However, in recent years, the financial scandals of enterprises at home and abroad are frequent, and the financial crisis has swept the world, making investors have to invest carefully, which is reflected in the situation that investors pay more attention to the establishment and implementation of internal control of enterprises, especially in the listed companies. The disclosure of the control information.
As an important aspect of company management, internal control system plays an indispensable role. Through the disclosure of internal control information, investors and other reporting users can not only understand the implementation and implementation of the internal control system of the company, but also determine the reliability of its financial reports. There are many problems in the disclosure of internal control information. Many small and medium-sized listed companies have not paid attention to the importance of internal control information disclosure, and there are many misunderstandings about the disclosure of internal control information. Many enterprises have internal control, but they have internal control, but many enterprises have internal control, but many enterprises have internal control, but many enterprises have internal control, but The level of control is not high, which itself seriously hinders the survival and development of small and medium-sized enterprises. However, the construction of internal control system is not perfect, and the key problems are less disclosed or not disclosed in the disclosure of internal control information. The internal control system has been established in China, and the listed companies are forced to disclose the internal control letter. But the system does not require the implementation of the small and medium board listed companies. This makes the internal control information disclosure of small and medium board listed companies have many problems and has no effective measures to solve. Therefore, to solve the problem of internal control information disclosure of small and medium-sized listed companies, to meet the needs of investors, to promote the development of small and medium board listed companies and to improve me. Domestic control information disclosure system is of great significance.
Based on this background, this paper develops the research on the quality of internal control information disclosure of small and medium-sized listed companies. This paper selects the Sample Firms as the main research object, and makes a quantitative analysis on the quality status of the internal control information disclosure in the 2009-2012 year of Sample Firms, thus exploring the listing of small and medium board. What are the problems and causes of the internal control information disclosure quality, and finally put forward suggestions for improvement.
This article is divided into five parts. The main research contents are summarized as follows:
First part of the introduction. First of all, from the two part of the research background and research significance, this paper introduces the purpose and significance of the research on the quality of internal control information disclosure of small and medium-sized listed companies, and then briefly reviews the domestic and foreign research status of internal control information disclosure, and finally explains the general idea of the research.
The second part gives an overview of the theory of internal control information disclosure. First, it defines the quality definition of internal control information disclosure and internal control information disclosure. Then, the relevant theories of internal control information disclosure are briefly described. Finally, the relevant theories of internal control information disclosure of small and medium-sized listed companies are expounded. It includes the meaning, characteristics and existing system of the listed companies, and compares them with the internal control information disclosure system of the listed companies in the main board.
The third part is the main part of the article. It analyzes the quality status of the internal control information disclosure of the manufacturing enterprises in the medium and small board listed companies. First, the selection of the samples is explained, and then the quality status of the internal control information disclosure is analyzed by three angles. Study the cause of the problem.
The fourth part, according to the previous analysis, puts forward some suggestions to improve the quality of internal control information disclosure of small and medium-sized listed companies. From the two aspects of the company, the suggestions are put forward, such as improving the relevant theories and regulations, promoting the internal control system to be implemented in the listed companies of small and medium board, and strengthening the supervision of the quality of information disclosure of internal control. Good internal and external control environment of small and medium board listed companies, improve management awareness of internal control information disclosure.
The fifth part is the conclusion, and gives a brief summary of the full text.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.51

【參考文獻】

相關(guān)期刊論文 前10條

1 方紅星;孫，

本文編號：1775896