河北省上市公司內(nèi)部控制信息披露與公司績效研究
發(fā)布時(shí)間：2018-11-20 04:36
【摘要】：本文研究的目的是對河北省上市公司內(nèi)部控制信息披露與公司績效水平現(xiàn)狀進(jìn)行統(tǒng)計(jì)分析，并驗(yàn)證內(nèi)部控制信息披露與公司績效的相關(guān)性。針對課題的特點(diǎn)，主要采用了規(guī)范研究和實(shí)證研究相結(jié)合的方法。 首先，本文對國內(nèi)外關(guān)于內(nèi)部控制的政策法規(guī)發(fā)展歷程與國內(nèi)外學(xué)者的相關(guān)研究進(jìn)行了整理，發(fā)現(xiàn)國內(nèi)外學(xué)者對于內(nèi)部控制信息披露的研究主要在于內(nèi)部控制缺陷的披露研究、披露的影響因素研究以及對自愿性信息披露的研究等方面，對于內(nèi)部控制信息披露與公司績效之間關(guān)系的研究還不多見，本文以此為突破點(diǎn)確立了研究內(nèi)容與研究重點(diǎn)。同時(shí)對內(nèi)部控制信息披露的相關(guān)理論進(jìn)行了闡述，為下文的分析奠定了理論基礎(chǔ)。 其次，對河北省2007至2010年滬深兩市上市公司的內(nèi)部控制信息披露現(xiàn)狀從是否進(jìn)行了內(nèi)部控制披露及自我評價(jià)，是否詳細(xì)、全面披露內(nèi)部控制信息，披露是否經(jīng)注冊會計(jì)師評價(jià)，是否披露內(nèi)部控制實(shí)質(zhì)性信息等方面進(jìn)行了統(tǒng)計(jì)分析；從總體利潤構(gòu)成、盈利能力、償債能力、營運(yùn)能力等方面對公司績效現(xiàn)狀進(jìn)行了統(tǒng)計(jì)分析，為兩者之間的實(shí)證分析提供數(shù)據(jù)支持。 再次，按照內(nèi)部控制信息披露狀況對河北省滬深兩市上市公司進(jìn)行了分組，對不同組別間公司績效水平進(jìn)行了獨(dú)立樣本T參數(shù)檢驗(yàn)，對信息披露考核等級調(diào)升前后的績效水平進(jìn)行了配對樣本T參數(shù)檢驗(yàn)，，并通過回歸分析驗(yàn)證了兩者之間的相關(guān)性。 最后，通過實(shí)證分析得出以下結(jié)論：信息透明度與公司績效呈正相關(guān)關(guān)系，表現(xiàn)在信息披露考核評級較高企業(yè)與較低企業(yè)間的績效水平存在顯著差異，并且盈利能力強(qiáng)，經(jīng)營績效好的公司更有主動披露的動力，信息透明度更好。因此，合理引導(dǎo)公司信息披露，對于提升上市公司績效具有重要導(dǎo)向效應(yīng)。
[Abstract]:The purpose of this study is to analyze the current situation of internal control information disclosure and corporate performance of listed companies in Hebei province, and to verify the correlation between disclosure of internal control information and corporate performance. According to the characteristics of the subject, the paper mainly adopts the method of combining normative research with empirical research. First of all, this paper collates the development course of internal control policies and regulations at home and abroad and the related research of domestic and foreign scholars, and finds that the research of internal control information disclosure mainly lies in the disclosure of internal control defects. There are few studies on the relationship between internal control information disclosure and corporate performance in the aspects of influencing factors of disclosure and voluntary information disclosure. At the same time, the related theory of internal control information disclosure is expounded, which lays a theoretical foundation for the following analysis. Secondly, from 2007 to 2010, the current situation of the disclosure of internal control information of listed companies in Shanghai and Shenzhen stock markets in Hebei Province has been studied, including whether the disclosure of internal control information and self-evaluation are carried out, whether the internal control information is disclosed in detail and whether the disclosure is evaluated by certified public accountants. Whether to disclose internal control substantive information and other aspects of statistical analysis; This paper makes a statistical analysis on the current situation of corporate performance from the aspects of total profit composition, profitability, solvency, operating capacity, and provides data support for the empirical analysis between them. Thirdly, according to the internal control information disclosure situation, the listed companies in the Shanghai and Shenzhen stock markets in Hebei Province were grouped, and the independent sample T-parameter test was carried out on the performance level of the companies among different groups. The performance level before and after the increase of information disclosure assessment grade was tested by paired sample T parameter test and the correlation between them was verified by regression analysis. Finally, through the empirical analysis, we draw the following conclusions: information transparency and corporate performance are positively correlated, which shows that there are significant differences in the performance level between enterprises with higher information disclosure rating and lower corporate performance, and strong profitability. Companies with good operating performance are more motivated to disclose information and have better information transparency. Therefore, the reasonable guidance of corporate information disclosure has an important guiding effect on improving the performance of listed companies.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224
[Abstract]:The purpose of this study is to analyze the current situation of internal control information disclosure and corporate performance of listed companies in Hebei province, and to verify the correlation between disclosure of internal control information and corporate performance. According to the characteristics of the subject, the paper mainly adopts the method of combining normative research with empirical research. First of all, this paper collates the development course of internal control policies and regulations at home and abroad and the related research of domestic and foreign scholars, and finds that the research of internal control information disclosure mainly lies in the disclosure of internal control defects. There are few studies on the relationship between internal control information disclosure and corporate performance in the aspects of influencing factors of disclosure and voluntary information disclosure. At the same time, the related theory of internal control information disclosure is expounded, which lays a theoretical foundation for the following analysis. Secondly, from 2007 to 2010, the current situation of the disclosure of internal control information of listed companies in Shanghai and Shenzhen stock markets in Hebei Province has been studied, including whether the disclosure of internal control information and self-evaluation are carried out, whether the internal control information is disclosed in detail and whether the disclosure is evaluated by certified public accountants. Whether to disclose internal control substantive information and other aspects of statistical analysis; This paper makes a statistical analysis on the current situation of corporate performance from the aspects of total profit composition, profitability, solvency, operating capacity, and provides data support for the empirical analysis between them. Thirdly, according to the internal control information disclosure situation, the listed companies in the Shanghai and Shenzhen stock markets in Hebei Province were grouped, and the independent sample T-parameter test was carried out on the performance level of the companies among different groups. The performance level before and after the increase of information disclosure assessment grade was tested by paired sample T parameter test and the correlation between them was verified by regression analysis. Finally, through the empirical analysis, we draw the following conclusions: information transparency and corporate performance are positively correlated, which shows that there are significant differences in the performance level between enterprises with higher information disclosure rating and lower corporate performance, and strong profitability. Companies with good operating performance are more motivated to disclose information and have better information transparency. Therefore, the reasonable guidance of corporate information disclosure has an important guiding effect on improving the performance of listed companies.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 彭曉;熊冰;;上市公司信息披露質(zhì)量與公司績效——基于灰色局勢決策法的實(shí)證研究[J];重慶工學(xué)院學(xué)報(bào)(自然科學(xué)版);2009年12期
2 方紅星;孫
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