本文關鍵詞：煤炭行業(yè)上市公司股權結(jié)構(gòu)對內(nèi)部控制有效性影響研究　出處：《遼寧大學》2014年碩士論文　論文類型：學位論文

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【摘要】：自2008年以來，隨著《企業(yè)內(nèi)部控制基本規(guī)范》及《企業(yè)內(nèi)部控制配套指引》的頒布，社會各界對企業(yè)內(nèi)部控制越來越關注。在經(jīng)濟飛速發(fā)展和市場不斷變化的環(huán)境下，內(nèi)部控制成為了企業(yè)防范風險的重要手段。有效的內(nèi)部控制可以堵塞企業(yè)管理中的漏洞，避免錯誤和舞弊的發(fā)生，增強企業(yè)競爭力，為企業(yè)目標的實現(xiàn)保駕護航。那么如何科學客觀地評價企業(yè)內(nèi)部控制有效性，又存在哪些因素會影響內(nèi)部控制的有效性成為了當前學術界研究的熱點。已有的研究表明公司治理會影響內(nèi)部控制有效性，但研究結(jié)論并不統(tǒng)一。股權結(jié)構(gòu)作為公司治理體系的產(chǎn)權基礎，也會通過治理機制影響內(nèi)部控制的有效性。由于行業(yè)的不同股權結(jié)構(gòu)會呈現(xiàn)不同的特征，，而煤炭行業(yè)作為基礎性能源行業(yè)之一，在整個國民經(jīng)濟發(fā)展過程中占有非常重要的地位，于是本文選取煤炭行業(yè)作為研究對象深入探討上市公司股權結(jié)構(gòu)對內(nèi)部控制有效性的影響。重點研究股權集中和股權制衡對內(nèi)部控制有效性的影響，國有股持股和法人股持股對內(nèi)部控制有效性的影響。 文章的內(nèi)容分理論和實證兩個部分。在理論部分，文章首先詳細闡述了股權結(jié)構(gòu)的含義與分類、內(nèi)部控制有效性的含義及評價方法，其次，闡述了委托代理理論和信號傳遞理論，委托代理關系中會出現(xiàn)道德風險和機會主義行為不利于企業(yè)內(nèi)部控制的有效實施，基于信號傳遞理論，企業(yè)內(nèi)部控制越有效越有動力披露有關內(nèi)部控制信息，最后，在理論上分析股權結(jié)構(gòu)會對內(nèi)部控制有效性產(chǎn)生何種影響，接下來，結(jié)合數(shù)據(jù)分析5年間我國煤炭行業(yè)股權結(jié)構(gòu)和內(nèi)部控制的現(xiàn)狀。在實證部分，本文以我國2008-2012年深滬A股39家煤炭行業(yè)上市公司為研究對象，提出股權結(jié)構(gòu)影響內(nèi)部控制有效性的4大假設，選擇從內(nèi)部控制目標的實現(xiàn)程度來衡量內(nèi)部控制的有效性，內(nèi)部控制目標包括實現(xiàn)經(jīng)營的效率效果、財務報告的可靠性和遵守相關法律法規(guī)，并建立三個回歸模型，最終實證結(jié)果表明：股權集中度與公司經(jīng)營績效顯著正相關；股權制衡度與財務報告的可靠性和對法律法規(guī)的遵守顯著正相關；國有股比例與對法律法規(guī)的遵守顯著負相關；法人股比例與對法律法規(guī)的遵守顯著負相關。 針對實證分析的結(jié)論，文章從內(nèi)部控制本身和股權結(jié)構(gòu)兩個層面提出了政策建議：1、提高對內(nèi)部控制的認識，加強內(nèi)部控制建設，公司內(nèi)部應建立完善的規(guī)章制度，公司外部應健全監(jiān)督機制；2、優(yōu)化公司股權結(jié)構(gòu)，調(diào)整各個主體的持股比例，在保持適當?shù)墓蓹嗉卸鹊耐瑫r，健全股東之間相互監(jiān)督、相互制衡的機制，并且適當減少國有股的持股比例。 本文通過規(guī)范研究和實證分析相結(jié)合的方法探討了煤炭行業(yè)股權結(jié)構(gòu)對內(nèi)部控制有效性的影響，并針對研究結(jié)論提出了完善內(nèi)部控制的建議，有助于提高煤炭行業(yè)內(nèi)部控制的有效性，具有一定的現(xiàn)實意義。同時，也希望本文的研究能夠為其他行業(yè)的此類研究提供借鑒和參考。
[Abstract]:Since 2008, with the basic specification > and < > the enterprise internal control supporting guidelines issued "enterprise internal control, the community pays more and more attention to internal control. With the rapid development of economy and the changing market environment, the internal control has become the important means of enterprise risk prevention. Effective internal control can block enterprises loopholes in management, avoid mistakes and irregularities, enhance the competitiveness of enterprises, realize the escort for the goal of the enterprise. So how to scientifically and objectively evaluate the effectiveness of internal control, and what are the factors that affect the effectiveness of internal control has become the focus of academic research. The existing research shows that corporate governance will influence of the effectiveness of internal control, but the conclusions are not unified. The ownership structure is the property rights basis of corporate governance system, governance mechanism will be through the influence of internal control The effectiveness of different ownership structure. Because the industry will show different characteristics, and the coal industry as one of the basic energy industry, plays a very important role in the process of national economic development, so this paper selects the coal industry as the research object, in-depth study of the influence of ownership structure of listed companies on the effectiveness of internal control. Focus on ownership concentration and equity balance effect on the effectiveness of internal control and influence of state-owned shares and corporate shares on the effectiveness of internal control.
The content of the article is divided into two parts: theoretical and empirical. In the theoretical part, this paper expounds the meaning and classification of ownership structure, the meaning of evaluation and control of the effectiveness of the method, the internal, expounds the principal-agent theory and signaling theory, there will be moral hazard and the opportunism behavior is not conducive to the effective implementation of enterprise internal control principal agent relationship, based on the signal transmission theory, the enterprise internal control more effective more power for disclosure of internal control information, finally, in the theoretical analysis of ownership structure on the effectiveness of internal control will produce what kind of influence, the next 5 years, according to the data analysis of China's coal industry ownership structure and the current situation of internal control in the empirical. In this part, using China's 2008-2012 Shanghai and Shenzhen A shares of 39 listed companies in the coal industry as the research object, the ownership structure influences the effectiveness of the internal control of the 4 false Set, choose to measure the effectiveness of internal control from the degree of realization of the objective of the internal control, internal control objectives include the implementation of operational effectiveness and efficiency, the reliability of financial reporting and compliance with relevant laws and regulations, and the establishment of three regression model, finally the empirical results show that: the degree of ownershipconcentration and firm performance is positively related to the reliability of equity balance; with the degree of financial reporting and to abide by laws and regulations are positively related; the proportion of state-owned shares and abide by the laws and regulations of the significant negative correlation; the proportion of corporate shares and abide by the laws and regulations of the significant negative correlation.
According to the conclusions of empirical analysis, this article from the two aspects of internal control and ownership structure put forward policy recommendations: 1, improve the understanding of the internal control, strengthen the construction of internal control, internal company should establish and improve rules and regulations, the company should improve the external supervision mechanism; 2, optimize the ownership structure, the shareholding ratio of each subject adjustment and in maintaining proper ownership concentration at the same time, improve the mutual supervision between the shareholders, the system of checks and balances, and appropriate to reduce the proportion of state-owned shares.
This method combines the normative research and empirical analysis of the coal industry impact of ownership structure on the effectiveness of internal control, and for the conclusion of the study puts forward some suggestions to perfect the internal control, help to improve the effectiveness of internal control in the coal industry, has a certain practical significance. At the same time, also hope to provide reference in this paper the research of this kind of research can for other industries.

【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.21;F406.7

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