本文選題：內(nèi)部控制缺陷 + 內(nèi)部控制缺陷披露��； 參考：《廣東工業(yè)大學》2017年碩士論文

【摘要】：隨著《企業(yè)內(nèi)部控制配套指引》等相關制度的出臺,政府不斷加強對企業(yè)內(nèi)部控制缺陷披露的要求。然而在不斷強制化的制度背景下,國內(nèi)各類舞弊事件頻頻發(fā)生,而企業(yè)在其內(nèi)部控制自我評價報告中對促使舞弊行為的內(nèi)部控制缺陷卻鮮有提及�？梢娖髽I(yè)內(nèi)部控制缺陷披露并非完全真實,這說明了政府的制度建設仍存在漏洞,也不利于投資者的經(jīng)濟決策,還可能導致企業(yè)管理層因管理不善或披露不實而聲譽受損。因此,探討影響真實性的因素至關重要。而國內(nèi)當前對內(nèi)部控制缺陷的研究,大多基于企業(yè)披露的信息完全真實的假設前提,從真實性角度切入的研究較少。所以,基于上述現(xiàn)實背景以及理論背景,本文從真實性角度切入,對當前國內(nèi)企業(yè)內(nèi)部控制缺陷披露的真實性現(xiàn)狀進行分析,并探討可能影響真實性的因素,以便尋求政府完善制度建設、投資者提高信息鑒定能力以及企業(yè)加強內(nèi)部控制建設的途徑。本文首先回顧了關于內(nèi)部控制缺陷披露的國內(nèi)外文獻;然后對內(nèi)部控制缺陷披露的真實性及相關概念進行界定,并闡述了本文的理論基礎,包括高層梯隊理論、信息不對稱理論、委托代理理論和管理層權(quán)力理論;接著對強制性信息披露背景下國內(nèi)企業(yè)內(nèi)部控制缺陷披露的真實性現(xiàn)狀進行分析,并指出當前存在著如實披露缺陷的企業(yè)數(shù)量少、對缺陷嚴重程度的認定不準確以及缺陷內(nèi)容的可用性差這三大問題;再接著本文根據(jù)2014年至2015年滬深兩市A股主板中發(fā)生的財務重述和違規(guī)處罰事件判斷前期存在內(nèi)部控制缺陷的企業(yè),并以此為樣本,通過描述性統(tǒng)計、相關性分析、Logit回歸分析以及穩(wěn)健性檢驗,對影響企業(yè)內(nèi)部控制缺陷披露真實性的因素進行實證分析。分析結(jié)果如下:影響真實性的因素主要在于企業(yè)特征、管理層能力、公司治理和外部審計四大方面。其中在存在缺陷時,陷入財務困境、審計委員會成員專業(yè)水平更高的企業(yè),能夠發(fā)現(xiàn)缺陷的可能性更高,內(nèi)部控制缺陷披露的真實性更高;在存在并發(fā)現(xiàn)缺陷時,機構(gòu)投資者持股比例更高、獨立董事比例更高、審計費用增長率更高、財務報告被出具非標準審計意見的企業(yè),對外披露缺陷的可能性更高,內(nèi)部控制缺陷披露的真實性更高;最后結(jié)合現(xiàn)狀以及實證分析結(jié)果,提出完善政府內(nèi)部控制及其缺陷披露制度、加強企業(yè)內(nèi)部控制缺陷披露機制建設以及提高投資者內(nèi)部控制缺陷信息鑒定能力三方面的對策建議。
[Abstract]:With the introduction of Internal Control guidelines and other related systems, the government constantly strengthens the requirements for the disclosure of internal control defects.However, under the system background of continuous compulsion, various kinds of fraud incidents occur frequently in China, but the internal control defects that promote fraud are seldom mentioned in the internal control self-evaluation report of enterprises.It can be seen that the disclosure of internal control defects is not completely true, which shows that there are still loopholes in the government system construction, which is also not conducive to the economic decision of investors, and may lead to the reputation of the management of enterprises being damaged because of mismanagement or misdisclosure.Therefore, it is very important to explore the factors that affect the authenticity.However, most of the current researches on internal control defects are based on the assumption that the information disclosed by enterprises is completely true.Therefore, based on the above realistic background and theoretical background, this paper analyzes the reality of internal control defects disclosure in domestic enterprises from the perspective of authenticity, and discusses the factors that may affect the authenticity.In order to seek the government to perfect the system construction, investors to improve the ability of information identification and enterprises to strengthen the internal control of the way.This paper first reviews the domestic and foreign literature on internal control defect disclosure, then defines the authenticity and related concepts of internal control defect disclosure, and expounds the theoretical basis of this paper, including high-level echelon theory.Information asymmetry theory, principal-agent theory and management power theory; then the reality of internal control defects disclosure of domestic enterprises under the background of mandatory information disclosure is analyzed.It also points out that there are three problems: the number of enterprises that disclose the defects truthfully, the inaccuracy of the recognition of the defect severity and the poor usability of the defect content.Then, according to the financial restatement and illegal punishment events that occurred in the main board of Shanghai and Shenzhen A-shares from 2014 to 2015, this paper judges the enterprises with internal control defects in the early stage, and takes this as a sample, through descriptive statistics,Correlation analysis logit regression analysis and robustness test are used to analyze the factors that affect the authenticity of internal control defect disclosure.The results are as follows: the factors influencing authenticity mainly lie in four aspects: enterprise characteristics, management ability, corporate governance and external audit.Among them, when there are defects, enterprises with financial difficulties and higher professional level of audit committee members are more likely to find defects, and the disclosure of defects in internal controls is more authentic.The proportion of institutional investors is higher, the proportion of independent directors is higher, the growth rate of audit fees is higher, the possibility of external disclosure defects is higher and the authenticity of internal control defects disclosure is higher for enterprises whose financial reports are issued non-standard audit opinions;Finally, according to the current situation and the results of empirical analysis, the paper puts forward to perfect the internal control of government and its defect disclosure system.The countermeasures and suggestions of strengthening the construction of internal control defect disclosure mechanism and improving the ability of investors to identify the information of internal control defects.
【學位授予單位】：廣東工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275

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