本文選題：內(nèi)部控制審計(jì) + 企業(yè)價(jià)值　； 參考：《四川師范大學(xué)》2017年碩士論文

【摘要】：本世紀(jì)初,美國(guó)接連發(fā)生財(cái)務(wù)舞弊丑聞,嚴(yán)重打擊投資者和社會(huì)公眾的信心,促使美國(guó)在2002年頒布了《薩班斯法案》。隨著經(jīng)濟(jì)的發(fā)展,我國(guó)的資本市場(chǎng)日漸成熟,企業(yè)的內(nèi)部控制建設(shè)逐漸引起社會(huì)各界的重視。在會(huì)計(jì)準(zhǔn)則國(guó)際趨同的基礎(chǔ)上,財(cái)政部等五部委逐漸建立適合我國(guó)企業(yè)的內(nèi)部控制規(guī)范體系,并強(qiáng)制要求主板上市公司從2012年開(kāi)始執(zhí)行,標(biāo)志著我國(guó)從2012年起進(jìn)入強(qiáng)制性內(nèi)部控制審計(jì)階段。有效的內(nèi)部控制不僅能提高財(cái)務(wù)報(bào)告質(zhì)量,也能進(jìn)一步提升公司治理水平,降低經(jīng)營(yíng)風(fēng)險(xiǎn),更有效地利用各種資源,實(shí)現(xiàn)企業(yè)的各種財(cái)務(wù)目標(biāo)和經(jīng)營(yíng)目標(biāo),進(jìn)而提高企業(yè)價(jià)值。實(shí)證檢驗(yàn)強(qiáng)制性內(nèi)部控制審計(jì)制度在資本市場(chǎng)的運(yùn)行效果,不僅能為政策提供經(jīng)驗(yàn)證據(jù)支持,也為利益相關(guān)者決策提供參考。本文以強(qiáng)制內(nèi)部控制審計(jì)制度為背景,選取2007-2010年A股主板上市公司為“自愿審計(jì)”階段樣本,2012-2015年為“強(qiáng)制審計(jì)”階段樣本,通過(guò)進(jìn)行兩階段回歸檢驗(yàn)得出以下結(jié)論:(1)內(nèi)部控制越有效,企業(yè)價(jià)值越大。(2)強(qiáng)制性內(nèi)部控制審計(jì)制度促使管理者在政策壓力和市場(chǎng)需要雙重作用下更加關(guān)注和重視內(nèi)部控制建設(shè),提高內(nèi)部控制效果,進(jìn)而增加企業(yè)價(jià)值。研究結(jié)果初步驗(yàn)證了我國(guó)內(nèi)部控制審計(jì)制度的有效性。(3)與非國(guó)有企業(yè)相比,國(guó)有企業(yè)中,內(nèi)部控制審計(jì)在內(nèi)部控制對(duì)企業(yè)價(jià)值的積極影響中的強(qiáng)化作用更大,表明國(guó)有企業(yè)的內(nèi)控建設(shè)取得一定成效,其在強(qiáng)制性內(nèi)部控制審計(jì)制度的實(shí)施中起到了示范帶頭作用。本文的主要貢獻(xiàn)在于:第一,以強(qiáng)制審計(jì)制度為背景,探討內(nèi)控審計(jì)、內(nèi)部控制對(duì)企業(yè)價(jià)值的影響,并進(jìn)一步分析不同產(chǎn)權(quán)性質(zhì)下的差異,拓寬了內(nèi)部控制經(jīng)濟(jì)后果的研究;第二,實(shí)證檢驗(yàn)強(qiáng)制審計(jì)制度對(duì)內(nèi)部控制的影響,及其在內(nèi)部控制對(duì)企業(yè)價(jià)值積極影響中的作用,驗(yàn)證了我國(guó)強(qiáng)制審計(jì)制度的有效性;第三,有助于認(rèn)識(shí)上市公司內(nèi)部控制現(xiàn)狀,以及監(jiān)管部門(mén)在內(nèi)控審計(jì)制度實(shí)施過(guò)程中所發(fā)揮的作用,為監(jiān)管者完善監(jiān)管措施和提升監(jiān)管效率提供參考,并為強(qiáng)化企業(yè)內(nèi)部控制建設(shè)提出政策建議。本文的創(chuàng)新點(diǎn)主要有三點(diǎn):第一,基于內(nèi)部控制目標(biāo)論,構(gòu)建內(nèi)控審計(jì)、內(nèi)部控制與企業(yè)價(jià)值的理論分析框架。第二,基于強(qiáng)制審計(jì)制度背景,實(shí)證檢驗(yàn)內(nèi)控審計(jì)、內(nèi)部控制與企業(yè)價(jià)值的關(guān)系,為政策提供經(jīng)驗(yàn)證據(jù)支持。第三,進(jìn)一步研究不同產(chǎn)權(quán)性質(zhì)下,內(nèi)控審計(jì)在內(nèi)部控制提升企業(yè)價(jià)值作用過(guò)程中的差異。
[Abstract]:At the beginning of this century, a series of financial fraud scandals occurred in the United States, which seriously damaged the confidence of investors and the public, and prompted the United States to enact the Sarbanes Act in 2002. With the development of economy, the capital market of our country is maturing day by day. On the basis of the international convergence of accounting standards, five ministries such as the Ministry of Finance and other ministries have gradually established a standard system of internal control suitable for Chinese enterprises, and forced the main board listed companies to implement it from 2012. Marks our country from 2012 to enter the mandatory internal control audit stage. Effective internal control can not only improve the quality of financial report, but also further improve the level of corporate governance, reduce business risks, more effectively use all kinds of resources, achieve various financial objectives and business objectives of enterprises, and then improve the value of enterprises. The empirical test of the effect of mandatory internal control audit system in the capital market can not only provide empirical evidence support for the policy, but also provide a reference for stakeholders to make decisions. Based on the mandatory internal control audit system, this paper selects A shares listed companies as the "voluntary audit" stage samples and 2012-2015 as the "mandatory audit" stage samples. Through a two-stage regression test, the following conclusion can be drawn: 1) the more effective the internal control is, The greater the enterprise value is, the greater the internal control audit system is, which urges managers to pay more attention to the construction of internal control under the dual function of policy pressure and market demand, to improve the effect of internal control, and then to increase the value of enterprises. The results show that the effectiveness of internal control audit system in China is stronger than that in non-state-owned enterprises, and the internal control audit plays a more important role in the positive impact of internal control on the value of enterprises. It shows that the construction of internal control in state-owned enterprises has made some achievements and has played an exemplary and leading role in the implementation of mandatory internal control audit system. The main contributions of this paper are as follows: first, under the background of compulsory audit system, this paper discusses the influence of internal control audit and internal control on enterprise value, and further analyzes the differences under different property rights, which broadens the research on the economic consequences of internal control; Second, the empirical test of the impact of mandatory audit system on internal control, and its role in the positive impact of internal control on the value of enterprises, to verify the effectiveness of the mandatory audit system in China; third, It is helpful to understand the current situation of internal control of listed companies and the role played by the regulatory authorities in the implementation of the internal control audit system, and to provide a reference for the regulators to improve the regulatory measures and enhance the efficiency of supervision. And in order to strengthen the construction of internal control of enterprises put forward policy recommendations. There are three main innovations in this paper: first, based on the theory of internal control goal, the theoretical analysis framework of internal control audit, internal control and enterprise value is constructed. Secondly, based on the background of mandatory audit system, this paper empirically tests the relationship between internal control audit, internal control and enterprise value, and provides empirical evidence for the policy. Thirdly, the differences of internal control audit in the process of enhancing the value of enterprises under different property rights are further studied.
【學(xué)位授予單位】：四川師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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