【摘要】：自從美國麥克森羅賓斯藥材公司于1938年發(fā)生了財務(wù)欺詐事件之后，世界范圍內(nèi)很多公司由于財務(wù)出現(xiàn)問題而導致公司丑聞頻頻出現(xiàn)。2008年，美國的次貸危機席卷了全球、法國興業(yè)銀行發(fā)生舞弊事件、雷曼兄弟的宣告經(jīng)營破產(chǎn)等一系列事件，對全球的資本和金融市場造成了強烈沖擊，內(nèi)部控制信息披露慢慢的成為學者和關(guān)注企業(yè)實際運營的管理者的研究重點。上市公司披露內(nèi)部控制信息,不但可以讓投資者、債權(quán)人、監(jiān)管者加大力度對公司實行外部監(jiān)督,而且可以使公司增強對自身內(nèi)部控制建立健全的意識。 在市場經(jīng)濟條件下，流通業(yè)作為生產(chǎn)與消費之間的連接器，是國民經(jīng)濟的重要部門，處于產(chǎn)業(yè)鏈的頂端，與工業(yè)和農(nóng)業(yè)一起成為國家的基礎(chǔ)產(chǎn)業(yè)經(jīng)濟。從國民經(jīng)濟來看，流通業(yè)作為主導產(chǎn)業(yè)，，引導國民消費并且刺激經(jīng)濟增長。社會主義市場經(jīng)濟的發(fā)展以及更好地運行離不開流通業(yè)，國民經(jīng)濟的正常運行與流通業(yè)也是息息相關(guān)的。 然而，流通業(yè)的大規(guī)模擴張與發(fā)展也逐漸暴露出了很多問題，尤其隨著國外很多流通企業(yè)進入中國市場，流通業(yè)上市公司在市場競爭中開始顯現(xiàn)出內(nèi)部控制信息披露不完善的問題。目前，我國很多流通業(yè)上市公司內(nèi)部控制意識比較落后，在企業(yè)內(nèi)部控制操作過程中存在很多漏洞，導致內(nèi)部控制的作用難以得到發(fā)揮，嚴重制約了其經(jīng)濟效益的提升。流通業(yè)影響著國家的經(jīng)濟命脈,因此，有效、完善的建設(shè)流通業(yè)上市公司內(nèi)部控制系統(tǒng)和準確的披露內(nèi)部控制信息是勢在必行的。 本文首先論述了內(nèi)部控制的概念和內(nèi)部控制信息披露的概念，之后介紹了內(nèi)部控制的功能定位規(guī)范和實施內(nèi)部控制的約束條件；然后，結(jié)合流通業(yè)上市公司的具體情況，分析了其內(nèi)部控制規(guī)范和信息披露要求、內(nèi)容、結(jié)構(gòu)和披露方式，進而選取了我國50家流通業(yè)上市公司作為樣本，分析了其2012年至2013年年度報告，并進行了描述性統(tǒng)計分析。接著，針對前文選取的流通業(yè)上市公司的樣本，列舉了影響內(nèi)部控制信息披露的8個因素，并同時提出假設(shè)，運用SPSS軟件對披露內(nèi)控報告的50家上市公司的2012-2013年度的年報及內(nèi)控報告，進行了描述性分析、相關(guān)分析和回歸分析后，得出結(jié)論；最后，闡述如何加強流通業(yè)上市公司內(nèi)部控制信息披露的水平，提高上市公司的內(nèi)部控制報告的質(zhì)量，確保信息傳遞中財務(wù)報告的質(zhì)量，實現(xiàn)上市公司的內(nèi)部控制目標，提高上市公司的內(nèi)部控制水平具有十分重要的意義。
[Abstract]:Since the financial fraud of McSen Robbins in 1938, many companies around the world have been exposed to corporate scandals because of financial problems. In 2008, the subprime mortgage crisis in the United States swept the world. A series of events, such as the fraud of SocGen Bank of France and the bankruptcy of Lehman Brothers, have had a strong impact on the global capital and financial markets. The disclosure of internal control information has gradually become the research focus of scholars and managers concerned about the actual operation of enterprises. The disclosure of internal control information by listed companies can not only enable investors creditors and regulators to strengthen the external supervision of the company but also enhance the company's awareness of its own internal control. Under the condition of market economy, the circulation industry, as a connector between production and consumption, is an important part of the national economy. It is at the top of the industrial chain and becomes the basic industry economy of the country together with industry and agriculture. From the point of view of national economy, circulation industry, as a leading industry, guides national consumption and stimulates economic growth. The development and better operation of socialist market economy depends on circulation industry, and the normal operation of national economy is closely related to circulation industry. However, the large-scale expansion and development of the circulation industry has also gradually exposed many problems, especially with the entry of many foreign circulation enterprises into the Chinese market. Listed companies in the circulation industry begin to show the imperfect disclosure of internal control information in the market competition. At present, the internal control consciousness of many listed companies in circulation industry in our country is relatively backward, and there are many loopholes in the operation process of internal control, which leads to the difficult to play the role of internal control, which seriously restricts the promotion of its economic benefits. Circulation industry affects the economic lifeline of the country. Therefore, it is imperative to establish an effective and perfect internal control system of listed companies in the construction circulation industry and to disclose the internal control information accurately. This paper first discusses the concept of internal control and the concept of internal control information disclosure, and then introduces the function orientation criterion of internal control and the restriction conditions of implementing internal control. Then, combined with the specific situation of listed companies in circulation industry, the internal control norms and information disclosure requirements, contents, structures and disclosure methods are analyzed, and then 50 listed companies in circulation industry in China are selected as samples. Its annual report from 2012 to 2013 is analyzed, and descriptive statistical analysis is carried out. Then, aiming at the sample of listed companies in circulation industry selected above, the paper enumerates the eight factors that influence the disclosure of internal control information, and puts forward the hypothesis at the same time. The SPSS software is used to analyze the annual reports and internal control reports of 50 listed companies in 2012-2013, and the conclusion is drawn after the descriptive analysis, the correlation analysis and the regression analysis of the internal control reports of the 50 listed companies in 2012-2013. Finally, how to strengthen the level of internal control information disclosure of listed companies in circulation industry, improve the quality of internal control reports of listed companies, ensure the quality of financial reports in information transmission, and achieve the internal control objectives of listed companies. It is of great significance to improve the level of internal control of listed companies.
【學位授予單位】：太原理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F724;F715.5

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