本文關(guān)鍵詞： 房地產(chǎn)行業(yè) 內(nèi)部控制 信息披露質(zhì)量 影響因素　出處：《東北師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：繼2008年6月《企業(yè)內(nèi)部控制基本規(guī)范》發(fā)布之后，，為了幫助企業(yè)更好地實(shí)施和完善內(nèi)部控制，財(cái)政部等五部委在2010年4月發(fā)布了《企業(yè)內(nèi)部控制配套指引》，要求上市公司將內(nèi)部控制自我評價(jià)報(bào)告與內(nèi)部控制審計(jì)報(bào)告同時(shí)對外披露或報(bào)送，這標(biāo)志著我國上市公司內(nèi)部控制信息披露進(jìn)入了強(qiáng)制性披露階段。 國內(nèi)對企業(yè)內(nèi)部控制的研究起步較晚，對內(nèi)部控制信息披露的研究更是直到近幾年才逐漸多起來。雖然有不少學(xué)者對企業(yè)內(nèi)部控制信息披露及其影響因素進(jìn)行了實(shí)證研究，但是研究大多缺乏對企業(yè)內(nèi)部控制信息披露質(zhì)量實(shí)質(zhì)性的度量方法。此外國內(nèi)對內(nèi)部控制信息披露的研究大多是針對上市公司整體進(jìn)行研究，對房地產(chǎn)這個(gè)比較有代表性的行業(yè)則比較少有人研究。因此，鑒于房地產(chǎn)行業(yè)在國民經(jīng)濟(jì)中的重要性，筆者選取房地產(chǎn)上市公司為研究對象，對其內(nèi)部控制信息披露質(zhì)量及質(zhì)量影響因素進(jìn)行了研究，以期對我國房地產(chǎn)上市公司內(nèi)部控制信息披露質(zhì)量水平作出較為客觀的評價(jià)，為證券市場監(jiān)管部門提供相關(guān)的監(jiān)管依據(jù)。 本文在對內(nèi)部控制信息披露基本理論分析的基礎(chǔ)上，通過內(nèi)容分析法，以內(nèi)部控制信息披露相關(guān)規(guī)范為依據(jù)，從及時(shí)性、真實(shí)性、完整性三方面構(gòu)建了一個(gè)較為詳細(xì)的內(nèi)部控制信息披露質(zhì)量指標(biāo)評價(jià)體系，并以深交所、上交所房地產(chǎn)上市公司2009年至2011年披露的內(nèi)部控制自我評價(jià)報(bào)告及內(nèi)部控制審計(jì)報(bào)告為樣本，對其內(nèi)部控制信息披露質(zhì)量進(jìn)行量化評分。然后根據(jù)評分結(jié)果，以房地產(chǎn)上市公司內(nèi)部控制信息披露質(zhì)量為被解釋變量，以上市公司基本特征、公司治理等方面的因素為解釋變量，運(yùn)用面板數(shù)據(jù)分析方法分析影響房地產(chǎn)上市公司內(nèi)部控制信息披露質(zhì)量的因素。研究發(fā)現(xiàn)：房地產(chǎn)上市公司內(nèi)部控制信息披露質(zhì)量與公司規(guī)模、盈利能力、第一大股東為國有法人、股權(quán)制衡度、獨(dú)立董事比例正相關(guān)，與公司成長速度負(fù)相關(guān)。
[Abstract]:Following the publication of the basic Standards for Internal Control in Enterprises in June 2008, in order to help enterprises better implement and improve their internal control, In April 2010, the Ministry of Finance and other five ministries and commissions issued the "Internal Control supporting guidelines for Enterprises", which required listed companies to disclose or submit their internal control self-evaluation reports and internal control audit reports at the same time. This indicates that the disclosure of internal control information of listed companies in China has entered the stage of mandatory disclosure. The research on the internal control of enterprises started relatively late in China, and the research on the disclosure of internal control information was not gradually increased until recent years. Although many scholars have carried out empirical research on the disclosure of internal control information of enterprises and its influencing factors, However, most of the studies lack a substantial measure of the quality of internal control information disclosure. In addition, most of the domestic research on internal control information disclosure is aimed at the listed companies as a whole. Therefore, in view of the importance of the real estate industry in the national economy, the author selects the real estate listed companies as the research object. This paper studies the quality of internal control information disclosure and its influencing factors in order to make an objective evaluation on the quality level of internal control information disclosure of listed real estate companies in China. To provide the relevant regulatory basis for the securities market regulatory authorities. Based on the analysis of the basic theory of internal control information disclosure, this paper uses the content analysis method, based on the relevant norms of internal control information disclosure, from the point of view of timeliness, authenticity, The integrity of the three aspects of the construction of a more detailed internal control information disclosure quality evaluation system, and the Shenzhen Stock Exchange, The internal control self-evaluation report and the internal control audit report disclosed by the listed real estate companies from 2009 to 2011 were taken as a sample, and the internal control information disclosure quality was quantified. Then, according to the score results, the internal control self-evaluation report and the internal control audit report were used as a sample. Taking the internal control information disclosure quality of the real estate listed company as the explanatory variable, taking the basic characteristics of the listed company, corporate governance and other factors as the explanatory variables, Using panel data analysis method, this paper analyzes the factors that affect the quality of information disclosure in real estate listed companies' internal control, and finds that: the quality of internal control information disclosure of real estate listed companies, the scale of companies, the profitability of real estate listed companies, The first shareholder is state-owned legal person, equity balance degree, independent director ratio is positive correlation, and negative correlation with the growth rate of the company.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F299.233.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 方紅星;孫

本文編號：1505325