發(fā)布時(shí)間：2018-04-04 02:14

  本文選題：創(chuàng)業(yè)板　切入點(diǎn)：內(nèi)部控制信息　出處：《河北經(jīng)貿(mào)大學(xué)》2014年碩士論文

【摘要】：創(chuàng)業(yè)板上市公司作為新興資本市場(chǎng)重要的一員，其內(nèi)部控制信息披露質(zhì)量的水平，對(duì)信息使用者決策的科學(xué)性產(chǎn)生重要影響，直接影響到信息使用者對(duì)資本市場(chǎng)的信心。提高內(nèi)部控制信息披露質(zhì)量有利于增強(qiáng)信息使用者對(duì)資本市場(chǎng)的信心，優(yōu)化創(chuàng)業(yè)板公司的治理結(jié)構(gòu)，改善公司經(jīng)營(yíng)的效率和效果。促使創(chuàng)業(yè)板市場(chǎng)的信息不對(duì)稱現(xiàn)象得到緩解，增強(qiáng)證券市場(chǎng)抵御和防范風(fēng)險(xiǎn)的水平，充分發(fā)揮資本市場(chǎng)資源配置的功能。本文的研究可為企業(yè)內(nèi)部控制的控制配套指引在創(chuàng)業(yè)板市場(chǎng)的擇機(jī)實(shí)施提供重要參考。 本文首先提出了“內(nèi)部控制信息披露質(zhì)量”的概念以及內(nèi)部控制信息披露應(yīng)具備的質(zhì)量特征。設(shè)計(jì)了內(nèi)控信息披露質(zhì)量指數(shù)（ICIDQI），該指數(shù)分三個(gè)層次共43個(gè)指標(biāo)來度量?jī)?nèi)部控制信息披露質(zhì)量，并采用主觀賦值法和客觀賦值法相結(jié)合的方法對(duì)各級(jí)指標(biāo)賦予權(quán)重，并計(jì)算最后得分。從及時(shí)性、真實(shí)性、完整性及相關(guān)性四個(gè)方面評(píng)價(jià)了目前我國(guó)創(chuàng)業(yè)板市場(chǎng)內(nèi)部控制信息披露質(zhì)量的水平。評(píng)價(jià)結(jié)果顯示，目前我國(guó)創(chuàng)業(yè)板市場(chǎng)內(nèi)控信息披露質(zhì)量水平總體不高。 其次，本文從公司治理結(jié)構(gòu)、公司財(cái)務(wù)狀況以及事務(wù)所特征三個(gè)方面選取了9個(gè)自變量，對(duì)影響我國(guó)創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露質(zhì)量水平的因素進(jìn)行了實(shí)證分析。實(shí)證研究結(jié)果顯示，公司治理結(jié)構(gòu)方面：董事長(zhǎng)與總經(jīng)理是否兼職與ICIDQI顯著負(fù)相關(guān)，董事會(huì)會(huì)議次數(shù)與ICIDQI顯著正相關(guān)，股權(quán)集中度、獨(dú)立董事比例對(duì)ICIDQI影響不顯著；公司財(cái)務(wù)狀況方面：公司的成長(zhǎng)性與ICIDQI顯著負(fù)相關(guān)，公司的盈利能力、抵御風(fēng)險(xiǎn)能力對(duì)ICIDQI影響不顯著；事務(wù)所特征方面：事務(wù)所聲譽(yù)、審計(jì)報(bào)告的意見類型對(duì)ICIDQI影響不顯著。 最后，從監(jiān)管機(jī)構(gòu)以及上市公司兩方面提出了相關(guān)的對(duì)策建議。監(jiān)管部門應(yīng)對(duì)內(nèi)控信息的評(píng)價(jià)、披露規(guī)則進(jìn)行統(tǒng)一和細(xì)化，重點(diǎn)規(guī)范自我評(píng)價(jià)報(bào)告的內(nèi)容及格式。可對(duì)內(nèi)控信息披露的優(yōu)秀模板進(jìn)行評(píng)比，同時(shí)完善內(nèi)部控制信息披露追責(zé)制度，加強(qiáng)對(duì)內(nèi)部控制有效性承擔(dān)責(zé)任主體的法律責(zé)任。另外，，創(chuàng)業(yè)板要改善公司的治理結(jié)構(gòu)，加強(qiáng)內(nèi)部控制建設(shè)，提高風(fēng)險(xiǎn)披露意識(shí)。引進(jìn)風(fēng)險(xiǎn)管理、審計(jì)、內(nèi)部控制等專業(yè)人才，對(duì)上市公司信息披露的內(nèi)容及格式加以指導(dǎo)和規(guī)范，切實(shí)提高內(nèi)控披露的信息含量。
[Abstract]:As an important member of the emerging capital market, the level of internal control of the quality of information disclosure has an important impact on the scientific decision-making of information users and directly affects the confidence of information users in the capital market.Improving the quality of internal control information disclosure is conducive to enhancing the confidence of information users in the capital market, optimizing the governance structure of gem companies, and improving the efficiency and effectiveness of the company management.The information asymmetry phenomenon in the gem market is alleviated, the level of resisting and preventing risks in the securities market is strengthened, and the function of resource allocation in the capital market is brought into full play.The research in this paper can provide an important reference for the guidance of internal control in the gem market.This paper first puts forward the concept of "internal control information disclosure quality" and the quality characteristics of internal control information disclosure.The ICIDQI index of internal control information disclosure is designed. The index is divided into three levels and consists of 43 indexes to measure the quality of internal control information disclosure, and the subjective assignment method and the objective assignment method are used to give weight to the indexes at all levels.And calculate the final score.This paper evaluates the quality of information disclosure in the gem market from the aspects of timeliness, authenticity, integrity and relevance.The evaluation results show that the quality level of internal control information disclosure is not high in China's gem market.Secondly, this paper selects nine independent variables from three aspects of corporate governance structure, corporate financial situation and firm characteristics, and makes an empirical analysis of the factors that affect the quality of internal control information disclosure of listed companies in gem.The empirical results show that the corporate governance structure: whether the chairman and general manager work part-time is negatively correlated with ICIDQI, the number of board meetings is positively correlated with ICIDQI, and the degree of equity concentration and the proportion of independent directors have no significant impact on ICIDQI;In terms of corporate financial situation, the growth of the company is negatively related to ICIDQI, and the profitability and the ability to resist risks have no significant impact on ICIDQI. In the aspect of firm characteristics: the reputation of firm, the opinion type of audit report has no significant effect on ICIDQI.Finally, the paper puts forward the relevant countermeasures from the two aspects of the regulatory authority and listed companies.The supervision department should unify and refine the evaluation of internal control information and the disclosure rules, and standardize the content and format of the self-evaluation report.We can evaluate the excellent template of internal control information disclosure, improve the internal control information disclosure accountability system, and strengthen the legal responsibility of the subject responsible for the effectiveness of internal control.In addition, gem should improve the corporate governance structure, strengthen the construction of internal control, and enhance the awareness of risk disclosure.Introducing professional talents such as risk management, audit and internal control to guide and standardize the contents and formats of information disclosure of listed companies, so as to improve the information content of internal control disclosure.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F276.6;F832.51

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 謝少壘;創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露對(duì)財(cái)務(wù)風(fēng)險(xiǎn)的影響研究[D];西南石油大學(xué);2016年

2 趙劍鋒;我國(guó)創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露質(zhì)量的影響因素研究[D];吉林財(cái)經(jīng)大學(xué);2016年

3 劉玄;我國(guó)創(chuàng)業(yè)板上市公司內(nèi)部控制缺陷披露影響因素實(shí)證研究[D];長(zhǎng)安大學(xué);2015年

本文編號(hào)：1707919