【摘要】： 進入21世紀以來,國內外頻發(fā)的財務舞弊案件使監(jiān)管者和投資者逐漸意識到上市公司內部控制信息披露的重要性。然而,長期以來,我國上市公司內部控制信息披露現(xiàn)狀并不樂觀：整體披露水平偏低,強制披露規(guī)定未得到有效執(zhí)行,自愿披露動力不足,注冊會計師審核評價缺乏統(tǒng)一標準等現(xiàn)象普遍存在。國內外研究已經證實公司治理結構是信息披露的內生約束機制。鑒于此,本文從公司治理結構角度出發(fā),探討公司治理結構特征對內部控制信息披露的影響機制,不僅有助于補充公司治理結構與信息披露關系的理論框架,也能為企業(yè)從根源上找出改善內部控制信息披露的有效措施提供一點幫助。 本文以委托代理理論和系統(tǒng)論為理論基礎,從整體上探討了公司治理結構與內部控制信息披露之間的相互影響關系；在借鑒國內外公司治理結構對信息披露影響研究領域研究成果的基礎上選取了影響公司治理結構治理效率的特征指標,構建了公司治理結構對內部控制信息披露影響的理論框架并提出了研究假設。在實證分析中,利用內容分析法構建了內部控制信息披露指數(shù)來衡量內部控制信息披露水平；以在上海證券交易所發(fā)行A股的上市公司的2008年年度報告中的內部控制信息和公司治理結構數(shù)據(jù)為研究對象,按行業(yè)分層隨機抽取了166家樣本公司；運用描述性分析、簡單相關分析和多元回歸分析三種統(tǒng)計分析方法,借助Excel2003和SPSS15.0統(tǒng)計軟件驗證了各公司治理結構特征對內部控制信息披露的影響作用及公司治理結構整體對內部控制信息披露水平的解釋力。 研究結果表明：公司治理結構整體可顯著解釋內部控制信息披露水平。其中,國有股比例、股權集中度、獨立董事比例、審計委員會的設置及專業(yè)監(jiān)事比例在不同程度上顯著影響內部控制信息披露；董事會規(guī)模、領導權結構及監(jiān)事會規(guī)模對內部控制信息披露的影響機制不顯著。針對研究結論,本文從完善公司治理結構、加強政府規(guī)范和強化外部監(jiān)管三個方面提出了改進上市公司內部控制信息披露的建議。
[Abstract]:Since entering the 21st century, the frequent financial fraud cases at home and abroad have made regulators and investors gradually realize the importance of disclosure of internal control information of listed companies. However, for a long time, the status quo of internal control information disclosure of listed companies in China is not optimistic: the overall disclosure level is low, the mandatory disclosure regulations are not effectively implemented, and the motivation for voluntary disclosure is insufficient. The phenomenon of CPA audit and evaluation lacks uniform standard and so on. Domestic and foreign studies have confirmed that corporate governance is an endogenous constraint mechanism for information disclosure. In view of this, this paper discusses the influence mechanism of corporate governance structure characteristics on information disclosure of internal control from the perspective of corporate governance structure, which is not only helpful to supplement the theoretical framework of the relationship between corporate governance structure and information disclosure. It can also provide some help for enterprises to find out the effective measures to improve the disclosure of internal control information. Based on the principal-agent theory and system theory, this paper discusses the relationship between corporate governance structure and internal control information disclosure. Based on the research results of the influence of corporate governance structure on information disclosure at home and abroad, this paper selects the characteristic indexes that affect the efficiency of corporate governance structure. The theoretical framework of the influence of corporate governance structure on internal control information disclosure is constructed and the research hypothesis is put forward. In the empirical analysis, the content analysis method is used to construct the internal control information disclosure index to measure the level of internal control information disclosure. Based on the internal control information and corporate governance structure data of listed companies issued in Shanghai Stock Exchange in 2008, 166 sample companies were randomly selected according to industry stratification. Using three statistical analysis methods: descriptive analysis, simple correlation analysis and multivariate regression analysis, With the help of Excel2003 and SPSS15.0 statistical software, the paper verifies the influence of corporate governance structure on internal control information disclosure and the explanatory power of corporate governance structure to the level of internal control information disclosure. The results show that the corporate governance structure as a whole can significantly explain the level of internal control information disclosure. Among them, the proportion of state-owned shares, the concentration of equity, the proportion of independent directors, the setting of audit committee and the proportion of professional supervisors significantly affect the disclosure of internal control information; The influence mechanism of board size, leadership structure and supervisory board size on internal control information disclosure is not significant. In view of the research conclusions, this paper puts forward some suggestions to improve the disclosure of internal control information of listed companies from three aspects: perfecting the corporate governance structure, strengthening the government regulation and strengthening the external supervision.
【學位授予單位】：西南石油大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F276.6;F275

【引證文獻】

相關碩士學位論文 前1條

1 史亞男;公司治理結構對內部控制信息披露的影響研究[D];長沙理工大學;2012年

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本文編號：2333824