【摘要】：近年來，國內(nèi)外上市公司頻頻發(fā)生財(cái)務(wù)舞弊案件，引起了學(xué)術(shù)界和實(shí)務(wù)界的廣泛關(guān)注。這些舞弊案件的發(fā)生無一不暴露出上市公司內(nèi)部控制環(huán)節(jié)薄弱、內(nèi)部控制制度失效等問題。鑒于此，美國于2002年7月30日頒布了《SOX法案》，，至此美國正式步入了強(qiáng)制披露內(nèi)部控制信息的階段。由于我國在內(nèi)部控制方面的問題也不容忽視，2006年上海證券交易所和深圳證券交易所先后頒布了《上市公司內(nèi)部控制指引》，我國也隨之進(jìn)入了必須嚴(yán)格執(zhí)行內(nèi)部控制制度的階段。創(chuàng)業(yè)板的成立為中國的資本市場(chǎng)注入了新鮮血液，但由于創(chuàng)業(yè)板上市標(biāo)準(zhǔn)低、風(fēng)險(xiǎn)大等特點(diǎn)，使得監(jiān)管部門對(duì)創(chuàng)業(yè)板制定了嚴(yán)格的監(jiān)管措施，其中的核心措施就是信息披露。由此，本文對(duì)創(chuàng)業(yè)板上市公司的內(nèi)部控制信息披露質(zhì)量的影響因素展開了實(shí)證研究。 本文共分為六個(gè)部分。第一部分介紹了研究背景、研究意義和國內(nèi)外在內(nèi)部控制信息披露方面的研究現(xiàn)狀。第二部分首先介紹了內(nèi)部控制和內(nèi)部控制信息披露的概念，在此基礎(chǔ)上結(jié)合相關(guān)文件中對(duì)內(nèi)部控制信息披露的要求，嘗試性地對(duì)內(nèi)部控制信息披露質(zhì)量進(jìn)行了界定，最后本部分對(duì)內(nèi)部控制信息披露的理論基礎(chǔ)進(jìn)行了介紹。第三部分主要介紹了我國創(chuàng)業(yè)板的發(fā)展歷程和特征，并對(duì)創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露質(zhì)量的現(xiàn)狀進(jìn)行了統(tǒng)計(jì)分析。第四部分是本文的重點(diǎn)部分，對(duì)創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露質(zhì)量影響因素的實(shí)證分析。本部分以335家創(chuàng)業(yè)板上市公司為研究樣本，首先在已有的研究基礎(chǔ)上結(jié)合創(chuàng)業(yè)板上市公司特點(diǎn)選取了7個(gè)解釋變量：公司規(guī)模、盈利能力、負(fù)債比例、會(huì)計(jì)師事務(wù)所聲譽(yù)、審計(jì)意見類型、獨(dú)立董事比例和董事長與總經(jīng)理是否由一人擔(dān)任。又針對(duì)創(chuàng)業(yè)板上市公司特征，選取了家族成員占董事會(huì)比例、單一家族持股比例和核心技術(shù)團(tuán)隊(duì)或關(guān)鍵技術(shù)人員是否變更3個(gè)解釋變量。選取內(nèi)部控制信息披露質(zhì)量為被解釋變量，采用內(nèi)容分析法對(duì)其進(jìn)行量化，構(gòu)建多元回歸模型，運(yùn)用SPSS軟件對(duì)其進(jìn)行描述性統(tǒng)計(jì)分析、相關(guān)性分析和回歸分析，運(yùn)用Eviews軟件對(duì)回歸模型進(jìn)行檢驗(yàn)。最后得出盈利能力、獨(dú)立董事比例、董事長與總經(jīng)理是否由一人擔(dān)任、家族成員占董事會(huì)比例和單一家族持股比例對(duì)創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露質(zhì)量有顯著影響。第五部分對(duì)前文的實(shí)證研究結(jié)果進(jìn)行了總結(jié)，并為提高創(chuàng)業(yè)板上市公司內(nèi)部控制信息披露質(zhì)量提出了有針對(duì)性的政策建議。第六部分是結(jié)論部分，對(duì)整篇論文進(jìn)行了概括，并對(duì)今后的研究提出展望。
[Abstract]:In recent years, listed companies at home and abroad frequently occur financial fraud cases, which has attracted extensive attention from academic and practical circles. The occurrence of these fraud cases has exposed the weakness of internal control links and the failure of internal control system of listed companies. In view of this, the United States promulgated the Sox Act on July 30, 2002, so that the United States formally entered the stage of mandatory disclosure of internal control information. As the internal control problems in China can not be ignored, in 2006, Shanghai Stock Exchange and Shenzhen Stock Exchange promulgated the "guidelines on Internal Control of listed companies" successively, and our country has also entered the stage of strict implementation of the internal control system. The establishment of the gem has injected fresh blood into China's capital market, but due to the characteristics of low listing standard and high risk of gem, regulators have formulated strict supervision measures on the gem, the core of which is information disclosure. Therefore, this paper carries out an empirical study on the influencing factors of the internal control information disclosure quality of gem listed companies. This paper is divided into six parts. The first part introduces the research background, research significance and internal control information disclosure at home and abroad. The second part first introduces the concepts of internal control and internal control information disclosure, and then defines the quality of internal control information disclosure by combining the requirements of internal control information disclosure in relevant documents. Finally, this part introduces the theoretical basis of internal control information disclosure. The third part mainly introduces the development course and characteristics of the gem in China, and makes a statistical analysis on the current situation of the internal control information disclosure quality of the gem listed companies. The fourth part is the key part of this paper, the empirical analysis of the factors affecting the quality of internal control information disclosure of gem listed companies. This part takes 335 listed companies on the gem as the research sample. Firstly, based on the existing research, seven explanatory variables are selected: company size, profitability, debt ratio, reputation of accounting firms. Type of audit opinion, proportion of independent directors and whether the chairman and general manager are one person. According to the characteristics of gem listed companies, the paper selects the proportion of family members to the board of directors, the proportion of single family ownership and whether the core technical team or key technical personnel change three explanatory variables. The quality of internal control information disclosure is selected as the explained variable, the quantitative analysis method is used to quantify it, and the multivariate regression model is constructed, and the descriptive statistical analysis, correlation analysis and regression analysis are carried out by using SPSS software. Eviews software is used to test the regression model. Finally, it is concluded that the profitability, the proportion of independent directors, whether the chairman and the general manager are one person, the proportion of family members to the board and the proportion of single family ownership have significant influence on the internal control information disclosure quality of gem listed companies. The fifth part summarizes the previous empirical research results and puts forward targeted policy recommendations for improving the quality of internal control information disclosure of gem listed companies. The sixth part is the conclusion part, summarizes the whole paper, and puts forward the prospect for the future research.
【學(xué)位授予單位】：遼寧科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F276.6;F275;F832.51

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本文編號(hào)：2119879