本文選題：內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn) + 內(nèi)部控制審計(jì)意見��； 參考：《浙江財(cái)經(jīng)學(xué)院》2013年碩士論文

【摘要】：在市場(chǎng)競(jìng)爭日趨激烈的當(dāng)今社會(huì)，上市公司面臨的經(jīng)濟(jì)壓力越來越大，經(jīng)營風(fēng)險(xiǎn)和財(cái)務(wù)風(fēng)險(xiǎn)有明顯的提高，內(nèi)部控制作為控制風(fēng)險(xiǎn)的有效手段，被放到越來越重要的位置。 在國內(nèi)，，財(cái)政部、證監(jiān)會(huì)、審計(jì)署、銀監(jiān)會(huì)和保監(jiān)會(huì)于2008年頒布了《企業(yè)內(nèi)部控制基本規(guī)范》及其配套指引，標(biāo)志著我國內(nèi)部控制體系的初步建立，2011年，證監(jiān)會(huì)上市部發(fā)布031號(hào)函，要求我國境內(nèi)外同時(shí)上市的公司聘請(qǐng)注冊(cè)會(huì)計(jì)師對(duì)內(nèi)部控制情況進(jìn)行審計(jì)，并出具審計(jì)意見，同時(shí)，要求上市公司出具與之相匹配的內(nèi)部控制自我評(píng)價(jià)報(bào)告信息，此舉意味著我國內(nèi)部控制信息披露由自愿性信息披露階段向強(qiáng)制性信息披露階段轉(zhuǎn)移。 強(qiáng)制披露上市公司內(nèi)部控制信息，要求上市公司必須加緊對(duì)內(nèi)部控制有效性工作的建設(shè)，68家已強(qiáng)制披露的上市公司內(nèi)部控制信息中，有且僅有一家存在重大缺陷被出具了內(nèi)部控制否定意見的審計(jì)報(bào)告，是否意味著我國公司內(nèi)部控制建設(shè)均達(dá)到了一個(gè)高水平，但事實(shí)并非如此。因此，如何識(shí)別內(nèi)部控制缺陷，如何認(rèn)定內(nèi)部控制缺陷嚴(yán)重程度，如何建立內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)體系，成為注冊(cè)會(huì)計(jì)師和上市公司相關(guān)人員工作的重要內(nèi)容。 筆者通過閱讀國內(nèi)外眾多文獻(xiàn)，發(fā)現(xiàn)研究內(nèi)部控制的文章主要集中于內(nèi)部控制制度建設(shè)、內(nèi)部控制信息披露、內(nèi)部控制有效性評(píng)估等等，但少有涉及專門研究內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)的文章。本文通過相關(guān)文獻(xiàn)梳理和理論研究，在歸納總結(jié)68家上市公司強(qiáng)制披露的內(nèi)部控制審計(jì)報(bào)告和內(nèi)部控制自我評(píng)估報(bào)告基礎(chǔ)上，剖析了我國內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)的現(xiàn)狀和原因。 文章創(chuàng)新地提出了內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)體系，體系中以內(nèi)部控制COSO報(bào)告五要素為基礎(chǔ)，從宏觀層面和微觀層面對(duì)內(nèi)部控制缺陷進(jìn)行分類，并采用定性和定量方式對(duì)內(nèi)部控制缺陷進(jìn)行分析，結(jié)合適當(dāng)?shù)膬?nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)確定內(nèi)部控制缺陷嚴(yán)重程度，將內(nèi)部控制確定為重大缺陷、重要缺陷或一般缺陷。 此外，文章通過實(shí)證研究，得出以下研究結(jié)論：內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)與市場(chǎng)反應(yīng)不存在顯著相關(guān)關(guān)系，但內(nèi)部控制自我評(píng)價(jià)報(bào)告質(zhì)量與市場(chǎng)反應(yīng)顯著相關(guān)；內(nèi)部控制審計(jì)意見與市場(chǎng)反應(yīng)顯著相關(guān)，并且內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)能夠顯著影響內(nèi)部控制審計(jì)意見。筆者有理由相信，內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)通過內(nèi)部控制審計(jì)意見能夠產(chǎn)生市場(chǎng)效應(yīng)。 本文結(jié)尾提出了針對(duì)內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)的相關(guān)政策建議，上市公司應(yīng)該建立內(nèi)部控制缺陷認(rèn)定標(biāo)準(zhǔn)體系，在最大程度上，識(shí)別和糾正內(nèi)部控制缺陷，確保內(nèi)部控制設(shè)計(jì)和運(yùn)行的有效性。財(cái)政部、證監(jiān)會(huì)等監(jiān)管部門應(yīng)該大力推動(dòng)內(nèi)部控制強(qiáng)制性信息披露的進(jìn)程，盡快將強(qiáng)制披露內(nèi)部控制信息范圍擴(kuò)大到每家上市公司。同時(shí)，信息使用者應(yīng)該合理看待內(nèi)部控制缺陷信息披露，做出合理的投資決策。
[Abstract]:With the increasingly fierce market competition in today's society, the listed companies are facing more and more economic pressure, and the management risks and financial risks have been obviously improved. As an effective means to control the risk, internal control has been put in a more and more important position.
In China, the Ministry of finance, the Securities Regulatory Commission, the audit office, the CBRC and the Insurance Regulatory Commission promulgated the basic internal control norms of enterprises and their supporting guidelines in 2008, marking the initial establishment of the internal control system in China. In 2011, the securities and Securities Regulatory Commission issued a letter No. 031 on the listing Department of the China Securities Regulatory Commission, which asked the companies listed at home and abroad to employ CPA to control the internal control. The system is audited, and the audit opinion is issued. At the same time, the listed company is required to issue the internal control self-evaluation report information that is matched with it. This means that the internal control information disclosure of our country is transferred from the voluntary disclosure phase to the compulsory information disclosure stage.
The mandatory disclosure of internal control information of listed companies requires that the listed companies have to tighten up the construction of internal control effectiveness. In the internal control information of 68 listed companies, there are only one serious defect that has been issued the internal control negative opinion, whether it means internal control of our company. The construction has reached a high level, but it is not the case. Therefore, how to identify the internal control defects, how to identify the severity of the internal control defects and how to establish the internal control defect identification standard system has become an important part of the work of the registered accountants and the listed companies.
Through reading many documents at home and abroad, the author found that the articles on internal control mainly focus on the construction of internal control system, information disclosure of internal control, evaluation of effectiveness of internal control and so on, but few articles are involved in the study of the standards of internal control defects. On the basis of internal control audit report and internal control self evaluation report compulsory disclosure by 68 listed companies, the status and reasons of internal control defects identification standards in China are analyzed.
The standard system of internal control defect identification is put forward creatively. Based on the five elements of internal control COSO report, the internal control defects are classified from the macro level and the micro level, and the internal control defects are analyzed by qualitative and quantitative methods, and the internal control defect identification standard is established to determine the internal control. To control the severity of defects, internal control shall be identified as major defects, important defects or general defects.
In addition, through the empirical study, the following conclusions are drawn: there is no significant correlation between the standards of internal control defects identification and market response, but the quality of internal control self-evaluation report is significantly related to market reaction; internal control audit opinion is closely related to market reaction, and the standards for internal control defects identification can be obvious It is reasonable to believe that the standard of internal control defects can produce market effect through internal control audit opinion.
At the end of this paper, the relevant policy recommendations for the identification of internal control defects are proposed. The listed companies should establish a standard system for internal control defects identification, and to the maximum extent, identify and correct internal control defects and ensure the effectiveness of internal control design and operation. The Ministry of Finance and the Regulatory Commission of the SFC should energetically promote the internal control. In order to control the process of mandatory information disclosure, the scope of the internal control information of compulsory disclosure should be extended to each listed company as soon as possible. At the same time, the information users should look at the information disclosure of internal control defects reasonably and make reasonable investment decisions.
【學(xué)位授予單位】：浙江財(cái)經(jīng)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F239.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張淑萍;雷雨;;我國內(nèi)部控制理論研究述評(píng)[J];安康學(xué)院學(xué)報(bào);2010年03期

2 王茜;戴文濤;;基于判別分析的內(nèi)部控制重大缺陷預(yù)測(cè)研究[J];財(cái)經(jīng)問題研究;2012年05期

3 黃壽昌;楊雄勝;;內(nèi)部控制報(bào)告、財(cái)務(wù)報(bào)告質(zhì)量與信息不對(duì)稱——來自滬市上市公司的經(jīng)驗(yàn)證據(jù)[J];財(cái)經(jīng)研究;2010年07期

4 林鐘高;鄭軍;;企業(yè)內(nèi)部控制研究——基于契約理論和法學(xué)思想的拓展性分析[J];財(cái)會(huì)通訊(綜合版);2007年09期

5 傅P軒;;內(nèi)部控制鑒證報(bào)告披露的市場(chǎng)反應(yīng)研究——來自深市2006年至2008年經(jīng)驗(yàn)數(shù)據(jù)[J];財(cái)會(huì)通訊;2010年15期

6 張宜霞;企業(yè)內(nèi)部控制:內(nèi)涵與框架體系[J];東北財(cái)經(jīng)大學(xué)學(xué)報(bào);2004年01期

7 肖序;田麗敏;;企業(yè)內(nèi)控制度的流程設(shè)計(jì)思路[J];甘肅農(nóng)業(yè);2006年09期

8 陳曉舟;伍丹;;內(nèi)部控制研究文獻(xiàn)的綜述及評(píng)價(jià)[J];湖南財(cái)經(jīng)高等專科學(xué)校學(xué)報(bào);2008年04期

9 孫春陽;;國內(nèi)內(nèi)部控制研究文獻(xiàn)綜述[J];合作經(jīng)濟(jì)與科技;2007年20期

10 陸靜;廖剛;;市盈率、市凈率和自由現(xiàn)金流乘數(shù)與證券組合收益的比較[J];經(jīng)濟(jì)管理;2002年14期

本文編號(hào)：1904353