【摘要】：本文從制衡股東股權(quán)性質(zhì)和控股股東股權(quán)性質(zhì)角度出發(fā)，研究了2008年至2010年滬市制造業(yè)上市公司股權(quán)制衡與內(nèi)控失效直接財(cái)務(wù)后果的關(guān)系。在對(duì)股權(quán)制衡公司進(jìn)行分組的基礎(chǔ)上，通過(guò)差異顯著性檢驗(yàn)和多元線性回歸等實(shí)證方法證明了如下結(jié)論：(1)與股權(quán)制衡公司相比，絕對(duì)控股公司要承擔(dān)更多內(nèi)部控制失效直接財(cái)務(wù)后果；(2)與國(guó)有控股民營(yíng)制衡公司相比，國(guó)有控股國(guó)有制衡公司會(huì)承擔(dān)更多內(nèi)部控制失效直接財(cái)務(wù)后果；(3)與國(guó)有控股民營(yíng)制衡公司相比，民營(yíng)控股民營(yíng)制衡公司會(huì)承擔(dān)更多內(nèi)部控制失效直接財(cái)務(wù)后果；(4)與民營(yíng)控股國(guó)有制衡公司相比，民營(yíng)控股民營(yíng)制衡公司會(huì)承擔(dān)更多內(nèi)部控制失效直接財(cái)務(wù)后果。雖然與民營(yíng)控股國(guó)有制衡公司相比，國(guó)有控股國(guó)有制衡公司會(huì)承擔(dān)更少內(nèi)部控制失效直接財(cái)務(wù)后果這一假設(shè)沒(méi)有得到差異顯著性檢驗(yàn)的支持，但是從其內(nèi)部控制失效直接財(cái)務(wù)后果的均值和標(biāo)準(zhǔn)差來(lái)看二者之間也還是存在著差異的。相較于之前研究單純從股權(quán)制衡度角度考慮股權(quán)制衡對(duì)內(nèi)部控制的影響，本文的創(chuàng)新之處在于從股權(quán)制衡雙方股權(quán)性質(zhì)的角度展開股權(quán)制衡對(duì)內(nèi)部控制的影響研究。另外相較于之前關(guān)于內(nèi)控失效廣泛的規(guī)范研究，本文獲取了更多用于支撐研究結(jié)論的實(shí)證證據(jù)。
[Abstract]:This paper studies the relationship between equity checks and balances and the direct financial consequences of internal control failure of listed manufacturing companies in Shanghai from 2008 to 2010 from the angle of the nature of shareholders' equity balance and the nature of controlling shareholders' equity. On the basis of grouping equity checks and balances companies, this paper proves the following conclusions by empirical methods such as difference significance test and multiple linear regression: (1) compared with equity checks and balances companies, this paper proves the following conclusions: (1) compared with equity checks and balances companies, Absolute holding company should bear more direct financial consequences of internal control failure; (2) compared with the state-controlled private check-and-balance companies, the state-owned holding state-owned checks and balances companies will bear more direct financial consequences of the failure of internal control; (3) compared with the state-owned holding private check and balance company, the private holding private check and balance company will bear more direct financial consequences of internal control failure; (4) compared with the private holding state-owned check and balance company, the private holding private check and balance company will bear more direct financial consequences of internal control failure. Although the assumption that state-controlled state-owned checks and balances companies will bear less direct financial consequences of internal control failures than private holding state-owned checks and balances is not supported by the test of difference significance. However, there are differences between them from the mean and standard deviation of the direct financial consequences of the internal control failure. Compared with the previous study, considering the impact of equity balance on internal control from the perspective of equity balance, the innovation of this paper lies in the study of the impact of equity balance on internal control from the perspective of the nature of equity balance. In addition, compared with the previous extensive normative research on internal control failure, more empirical evidence has been obtained to support the research conclusion.
【學(xué)位授予單位】：新疆財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

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