發(fā)布時間：2018-05-24 11:56

  本文選題：光大證券 + 內(nèi)部控制缺陷　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：對內(nèi)部控制缺陷進(jìn)行信息披露是上市公司信息披露的應(yīng)盡義務(wù),也是對其內(nèi)部控制狀況進(jìn)行詳細(xì)披露的核心內(nèi)容。然而,目前我國多數(shù)上市券商沒有對此給予充分的關(guān)注和重視,內(nèi)控缺陷披露未能反映公司真實的內(nèi)部控制管理水平,嚴(yán)重影響了外部投資者以及相關(guān)監(jiān)管部門的判斷和決策。為此,國家監(jiān)管部門和證券交易所越來越重視上市證券公司內(nèi)控缺陷的信息披露,并逐漸加強(qiáng)了對其內(nèi)部控制體系建設(shè)的督導(dǎo)。作者以光大證券2011-2016年度的信息披露狀況為基礎(chǔ),綜合運用內(nèi)部控制缺陷披露基本理論與知識,采取數(shù)據(jù)統(tǒng)計與分析相結(jié)合的方法,對光大證券內(nèi)部控制缺陷披露狀況開展專門研究。從內(nèi)部控制缺陷披露的真實性、完整性、準(zhǔn)確性、及時性等多方面,全面深入的闡述和分析公司內(nèi)部控制缺陷的信息披露狀況。通過分析,作者認(rèn)為光大證券內(nèi)部控制缺陷披露存在諸多問題,主要體現(xiàn)在:內(nèi)部控制缺陷披露不充分、避重就輕;內(nèi)部控制缺陷披露比例低、認(rèn)定標(biāo)準(zhǔn)設(shè)定可操作性不強(qiáng);內(nèi)控缺陷披露的信息內(nèi)容含量低、可讀性不強(qiáng);內(nèi)部控制缺陷的信息披露時效性差、披露不及時。而治理層存在隱瞞內(nèi)控缺陷的動機(jī),公司股權(quán)結(jié)構(gòu)制約披露,獨立董事發(fā)揮作用有限,監(jiān)事會對內(nèi)控缺陷披露未做到有效審核,信息披露成本影響披露決策,相關(guān)法規(guī)建立與監(jiān)管仍有欠缺等為光大證券內(nèi)控缺陷披露存在問題的主要原因。最后,作者提出了光大證券內(nèi)控缺陷信息披露整改辦法及其對行業(yè)的啟示。光大證券內(nèi)控缺陷披露整改對策:增強(qiáng)公司內(nèi)控缺陷信息披露動機(jī),制定明確完整的內(nèi)控缺陷披露認(rèn)定標(biāo)準(zhǔn),優(yōu)化公司治理結(jié)構(gòu),增加特別風(fēng)險內(nèi)控信息披露內(nèi)容;對證券行業(yè)內(nèi)控缺陷披露的啟示:完善內(nèi)控缺陷披露相關(guān)法規(guī),加強(qiáng)對內(nèi)控缺陷披露的監(jiān)管力度,建立明確的法律責(zé)任追究機(jī)制,刺激內(nèi)控缺陷信息的有效需求。作者選擇對光大證券內(nèi)部控制缺陷信息披露做專題研究,對促進(jìn)上市券商內(nèi)控缺陷披露完善、督促監(jiān)管部門進(jìn)一步加強(qiáng)對上市券商內(nèi)控缺陷信息披露的監(jiān)管和保護(hù)投資者的正當(dāng)權(quán)益等,無疑起到積極的推動作用。同時,也對開展我國證券行業(yè)的內(nèi)部控制缺陷披露相關(guān)理論的研究提供了一定的經(jīng)驗與借鑒。
[Abstract]:The disclosure of information on internal control defects is not only the obligation of information disclosure of listed companies, but also the core content of the detailed disclosure of its internal control situation. However, at present, most listed securities companies in China have not paid enough attention to this issue, and the disclosure of internal control defects has not reflected the true level of internal control management of the company, which has seriously affected the judgment and decision of external investors and relevant regulatory authorities. Therefore, more and more attention has been paid to the disclosure of information about the internal control defects of listed securities companies, and the supervision of the construction of internal control system has been gradually strengthened. Based on the information disclosure situation of Everbright Securities in 2011-2016, the author synthetically applies the basic theory and knowledge of internal control defect disclosure, and adopts the method of combining data statistics with analysis. Everbright Securities internal control defects disclosure situation to carry out a special study. From the aspects of authenticity, integrity, accuracy and timeliness of internal control defect disclosure, this paper expounds and analyzes the information disclosure status of internal control defect in the company. Through analysis, the author thinks that there are many problems in the disclosure of internal control defects in Everbright Securities, which are mainly reflected in the following aspects: inadequate disclosure of internal control defects, low proportion of internal control defects disclosure, and weak operability of determining standard setting; The information content of internal control defect disclosure is low, the readability is not strong, and the information disclosure of internal control defect is not timely. The governance layer has the motive of concealing the internal control defect, the company equity structure restricts the disclosure, the independent director plays a limited role, the board of supervisors does not audit the internal control defect disclosure effectively, and the information disclosure cost affects the disclosure decision. The establishment and supervision of relevant laws and regulations are still the main reasons for the problems in the disclosure of internal control defects in Everbright Securities. Finally, the author puts forward the reform method of Everbright Securities Internal Control defect Information Disclosure and its enlightenment to the industry. Everbright Securities Internal Control defect Disclosure rectification measures: strengthen the internal control defect information disclosure motivation, establish a clear and complete internal control defect disclosure identification standards, optimize the corporate governance structure, increase the content of special risk internal control information disclosure; The enlightenment to the disclosure of internal control defects in the securities industry is to perfect the relevant laws and regulations of internal control defect disclosure, to strengthen the supervision of internal control defect disclosure, to establish a clear legal responsibility investigation mechanism, and to stimulate the effective demand for internal control defect information. The author chooses to do a special research on the disclosure of internal control defects in Everbright Securities, which will improve the disclosure of internal control defects of listed securities companies. Urging the regulatory authorities to further strengthen the supervision of the disclosure of internal control defects of listed securities companies and to protect the legitimate rights and interests of investors will undoubtedly play a positive role in promoting. At the same time, it also provides some experience and reference for the research on the theory of internal control defect disclosure in China's securities industry.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F830.42;F832.39

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊程程;程小可;;上市公司內(nèi)部控制缺陷披露與高管薪酬的關(guān)聯(lián)研究[J];東北師大學(xué)報(哲學(xué)社會科學(xué)版);2015年02期

2 宋京津;;內(nèi)部控制缺陷披露、債務(wù)資本成本與債務(wù)期限結(jié)構(gòu)[J];湖南財政經(jīng)濟(jì)學(xué)院學(xué)報;2015年01期

3 董卉娜;朱志雄;;上市銀行內(nèi)部控制缺陷認(rèn)定研究[J];證券市場導(dǎo)報;2014年06期

4 張琦;;證券公司內(nèi)部控制缺陷信息披露現(xiàn)狀研究——基于我國上市證券公司的分析[J];管理現(xiàn)代化;2014年02期

5 侯增輝;朱頤和;;我國上市公司內(nèi)部控制缺陷披露的問題及分析——以深市133家上市公司為例[J];會計之友;2014年08期

6 蘇金香;;上市公司內(nèi)部控制缺陷披露現(xiàn)狀分析[J];新會計;2014年01期

7 高晟星;陶麗萍;;內(nèi)部控制信息披露的市場反應(yīng)——基于內(nèi)部控制審計報告的研究[J];現(xiàn)代商貿(mào)工業(yè);2013年24期

8 劉中華;;上市商業(yè)銀行內(nèi)部控制自我評價報告分析[J];會計之友;2013年24期

9 王t，

本文編號：1928958