【摘要】：本文以滬深兩市的2010年的180家主板企業(yè)為研究對象，，根據(jù)財政部頒布的11個內(nèi)部會計控制規(guī)范，構(gòu)建評分表，運用內(nèi)容分析法對內(nèi)部控制自我評估報告進行打分，得出內(nèi)部會計控制信息披露指數(shù)。 本文通過對我國近今年來的內(nèi)部會計控制信息披露現(xiàn)狀的描述中，分析了導(dǎo)致我國目前內(nèi)部會計控制信息披露質(zhì)量較低公司內(nèi)部治理和公司外部治理兩個層面的原因。 從公司內(nèi)外部治理角度分析公司治理對內(nèi)部會計控制信息披露的影響，運用因子分析法和線性回歸法探討公司內(nèi)部治理，具體包括：內(nèi)部股權(quán)激勵、內(nèi)部薪酬激勵、內(nèi)部治理獨立性、內(nèi)部會議次數(shù)、內(nèi)部評價意見；公司外部治理，具體包括：外部市場治理、外部社會治理、外部監(jiān)管治理共8個公司內(nèi)外部治理因子對內(nèi)部會計控制信息披露的影響。 實證研究得出：內(nèi)部治理獨立性、內(nèi)部評價意見、外部社會治理、外部監(jiān)管治理與內(nèi)部會計控制信息披露質(zhì)量正相關(guān)，內(nèi)部股權(quán)激勵、內(nèi)部薪酬激勵、內(nèi)部會議次數(shù)、外部市場治理與內(nèi)部會計控制信息披露質(zhì)量不相關(guān)。 最后本文從公司內(nèi)部治理和公司外部治理兩個公司治理角度分別提出改善內(nèi)部會計控制信息披露質(zhì)量的政策建議。
[Abstract]:In this paper, 180 main board enterprises in Shanghai and Shenzhen stock markets in 2010 are taken as the research objects. According to the 11 internal accounting control standards promulgated by the Ministry of Finance, the scoring table is constructed, and the internal control self-assessment report is scored by the content analysis method. Get the internal accounting control information disclosure index. Based on the description of the current situation of internal accounting control information disclosure in China this paper analyzes the causes of the low quality of internal accounting control information disclosure in our country and the external corporate governance. This paper analyzes the influence of corporate governance on the disclosure of internal accounting control information from the angle of internal and external governance, and discusses the internal governance of the company by means of factor analysis and linear regression method, including: internal equity incentive, internal compensation incentive, internal equity incentive, internal compensation incentive, internal equity incentive and internal compensation incentive. Internal governance independence, number of internal meetings, internal evaluation opinions; external corporate governance, including: external market governance, external social governance, The influence of internal and external governance factors on internal accounting control information disclosure in 8 companies. The empirical study shows that: internal governance independence, internal evaluation opinion, external social governance, external regulatory governance and internal accounting control information disclosure quality, internal equity incentives, internal compensation incentives, internal meetings, External market governance and internal accounting control information disclosure quality is not related. Finally, this paper puts forward some policy suggestions to improve the quality of internal accounting control information disclosure from the two aspects of corporate governance and external governance.
【學(xué)位授予單位】：浙江理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51

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相關(guān)期刊論文 前10條

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