本文選題：內(nèi)部控制 + 內(nèi)控缺陷�。� 參考：《南京大學(xué)》2016年碩士論文

【摘要】：全球范圍內(nèi)上市公司財(cái)務(wù)舞弊甚至破產(chǎn)案件的頻繁發(fā)生使內(nèi)部控制成為實(shí)務(wù)界及諸多學(xué)者的關(guān)注焦點(diǎn)和研究課題,多國(guó)政府和監(jiān)管機(jī)構(gòu)專門針對(duì)內(nèi)部控制頒布了一系列的法規(guī)法案。2001年安然事件的發(fā)生重創(chuàng)了投資者和社會(huì)公眾的信心,美國(guó)國(guó)會(huì)通過了SOX法案,此法案的頒布使國(guó)內(nèi)外學(xué)者廣泛關(guān)注內(nèi)部控制的有效性。2008年我國(guó)財(cái)政部等有關(guān)部門頒布了《企業(yè)內(nèi)部控制基本規(guī)范》,之后隨著2010年三項(xiàng)內(nèi)控配套指引的發(fā)布施行,我國(guó)內(nèi)部控制規(guī)范體系基本形成。內(nèi)部控制作為現(xiàn)代公司制企業(yè)管理的一個(gè)重要機(jī)制,確保企業(yè)經(jīng)營(yíng)的合規(guī)性是其基本目標(biāo),同時(shí)可以進(jìn)一步完善公司治理,促進(jìn)資本市場(chǎng)的健康發(fā)展。但是目前我國(guó)的證券市場(chǎng)處于轉(zhuǎn)型時(shí)期,上市公司的違法違規(guī)行為時(shí)常發(fā)生,廣大投資者由于信息不對(duì)稱,難以掌握公司內(nèi)部管理情況以及可能發(fā)生的違規(guī)行為,因此內(nèi)部控制及相關(guān)信息披露成為減少證券市場(chǎng)違規(guī)行為的制度選擇。另外,法律訴訟和仲裁對(duì)上市公司的危害越來(lái)越大,嚴(yán)重?fù)p害了公司內(nèi)外利益相關(guān)者的利益。內(nèi)部控制在實(shí)際執(zhí)行中能否有效防范公司的違規(guī)行為和訴訟風(fēng)險(xiǎn),確保公司經(jīng)營(yíng)的合規(guī)合法,本文將分別對(duì)內(nèi)控缺陷與企業(yè)違規(guī)行為和訴訟風(fēng)險(xiǎn)的內(nèi)在關(guān)系予以深入研究分析,從微觀層面驗(yàn)證了加強(qiáng)法律法規(guī)和相關(guān)政策的執(zhí)行機(jī)制的必要性,進(jìn)一步豐富了金融與法的研究。內(nèi)控缺陷是指企業(yè)內(nèi)部控制的設(shè)計(jì)或運(yùn)行無(wú)法合理保證內(nèi)控目標(biāo)的實(shí)現(xiàn)。上市公司違規(guī)行為甚至發(fā)生訴訟的重要原因之一就是內(nèi)控在企業(yè)內(nèi)未得到應(yīng)有重視——或是制度建設(shè)不到位,或是執(zhí)行力度不夠,即產(chǎn)生了內(nèi)控缺陷的問題。在內(nèi)控體系比較薄弱的公司往往存在制度不完善、運(yùn)營(yíng)效率低下、財(cái)產(chǎn)安全得不到保證等問題,進(jìn)而導(dǎo)致公司財(cái)務(wù)報(bào)告質(zhì)量降低、發(fā)生舞弊等違規(guī)違法現(xiàn)象。目前我國(guó)上市公司合規(guī)運(yùn)營(yíng)形勢(shì)嚴(yán)峻,違規(guī)、訴訟此起披伏。企業(yè)違法違規(guī)行為的增加,一定程度上反映出企業(yè)社會(huì)責(zé)任履行情況并不理想,損害了利益相關(guān)者的利益,同時(shí)也嚴(yán)重威脅企業(yè)自身的持續(xù)生存和健康發(fā)展。本文通過理論分析和實(shí)證檢驗(yàn),對(duì)內(nèi)部控制缺陷與上市公司違規(guī)行為以及訴訟風(fēng)險(xiǎn)進(jìn)行研究,結(jié)合我國(guó)證券市場(chǎng)違規(guī)行為和訴訟風(fēng)險(xiǎn)的相關(guān)影響因素,檢驗(yàn)了內(nèi)部控制缺陷與公司違規(guī)和訴訟風(fēng)險(xiǎn)之間的相關(guān)性。研究發(fā)現(xiàn)：(1)內(nèi)部控制有效性越高,企業(yè)發(fā)生違規(guī)行為的可能性就越低；(2)存在內(nèi)控缺陷的公司訴訟風(fēng)險(xiǎn)較高；(3)實(shí)際控制人的差異使得上市公司在遭受違規(guī)處罰和訴訟仲裁時(shí)存在執(zhí)法力度不一的現(xiàn)象；(4)進(jìn)一步研究?jī)?nèi)控缺陷的詳細(xì)情況,發(fā)現(xiàn)披露的內(nèi)控缺陷的數(shù)量和內(nèi)控缺陷的嚴(yán)重程度無(wú)法對(duì)公司的訴訟風(fēng)險(xiǎn)作出解釋。這說明內(nèi)部控制的有效性的確在一定程度上影響企業(yè)的合規(guī)合法運(yùn)營(yíng)；但是我國(guó)證券市場(chǎng)存在一定特殊性,特別是國(guó)有企業(yè)在行政和產(chǎn)權(quán)上的控制,使得在我國(guó)資本市場(chǎng)和法律的執(zhí)行監(jiān)管中政治層級(jí)和社會(huì)關(guān)系發(fā)揮了獨(dú)特的作用；另外研究過程中發(fā)現(xiàn)由于披露的內(nèi)控信息質(zhì)量較低,使研究結(jié)果未能完全達(dá)到預(yù)期假設(shè),因此亟待完善內(nèi)部控制信息披露的內(nèi)容與格式標(biāo)準(zhǔn)。本文共分為六章。第一章節(jié)為緒論,為全文的總領(lǐng),主要介紹本文的選題背景及研究意義,概括了本文的研究思路和方法,對(duì)文章的創(chuàng)新和不足之處進(jìn)行了說明。第二章為文獻(xiàn)綜述。本文從內(nèi)控缺陷的定義和分類、內(nèi)控缺陷的影響因素和經(jīng)濟(jì)后果、公司違規(guī)行為和訴訟風(fēng)險(xiǎn)的研究這幾個(gè)方面對(duì)國(guó)內(nèi)外已有的文獻(xiàn)進(jìn)行了梳理和分析。第三章為內(nèi)部控制相關(guān)概念框架和理論分析。主要對(duì)本文涉及到的內(nèi)部控制及違規(guī)、訴訟等概念進(jìn)行了界定。第四章為研究設(shè)計(jì)章節(jié)。在理論分析的基礎(chǔ)上,提出以下假設(shè)：假設(shè)1：內(nèi)控缺陷與公司違規(guī)受罰的可能性正相關(guān)；假設(shè)2：內(nèi)控缺陷與上市公司受到法律訴訟和仲裁呈正相關(guān)；假設(shè)3：相比國(guó)有企業(yè),非國(guó)有企業(yè)更有可能遭受違規(guī)處罰和法律訴訟的風(fēng)險(xiǎn)；假設(shè)4：內(nèi)控缺陷數(shù)量越多,訴訟風(fēng)險(xiǎn)越高；假設(shè)5：內(nèi)控缺陷嚴(yán)重程度越高,訴訟風(fēng)險(xiǎn)越高。為了驗(yàn)證假設(shè),選取變量,構(gòu)建模型。第五章為實(shí)證結(jié)果分析。主要對(duì)樣本數(shù)據(jù)進(jìn)行了描述性統(tǒng)計(jì)、相關(guān)性分析、回歸分析。實(shí)證檢驗(yàn)結(jié)果表明假設(shè)一、假設(shè)二和假設(shè)三得到了驗(yàn)證,假設(shè)四和假設(shè)五與預(yù)期相差較大。第六章為研究結(jié)論和建議措施。本文研究發(fā)現(xiàn)內(nèi)控缺陷對(duì)上市公司的違規(guī)行為和訴訟風(fēng)險(xiǎn)有顯著影響,但在不同產(chǎn)權(quán)性質(zhì)的公司中影響程度不同,內(nèi)控缺陷的數(shù)量和嚴(yán)重程度對(duì)公司訴訟風(fēng)險(xiǎn)的影響并不顯著。最后,本文提出了進(jìn)一步完善內(nèi)控信息披露的相關(guān)建議和措施,并指出了本文的不足之處和研究展望。
[Abstract]:The frequent occurrence of financial fraud and even bankruptcy cases of Listed Companies in the world makes internal control become the focus and research topic of the practice circle and many scholars. Many government and regulatory agencies have promulgated a series of laws and regulations specifically aimed at internal control. The occurrence of.2001 Enron incident has created a heavy damage to the investors and the public. Confidence, the United States Congress passed the SOX bill, which made the domestic and foreign scholars pay much attention to the effectiveness of internal control in.2008 years. The Ministry of Finance and other relevant departments of China promulgated the basic regulations of internal control of enterprises. After the issuance and implementation of the three internal control guidelines in 2010, the internal control standard system of our country was basically formed. As an important mechanism of modern corporate management, the control of enterprise management is the basic goal. At the same time, it can further improve the corporate governance and promote the healthy development of the capital market. However, the securities market in China is in the transitional period. Because of the information asymmetry, it is difficult to grasp the internal management of the company and the possible violations, so the internal control and related information disclosure become the system choice to reduce the violation of the securities market. In addition, the legal action and arbitration are more and more harmful to the listed companies, which seriously damage the interests of the stakeholders inside and outside the company. In the actual implementation, can the internal control effectively prevent the company's illegal behavior and the litigation risk, and ensure the compliance and legality of the company's operation. This article will analyze the internal relations between the internal control defects and the enterprise irregularities and the litigation risks, and verify the enforcement mechanism of strengthening the laws and regulations and related policies from the micro level. The necessity of it further enriches the study of Finance and law. Internal control defects means that the design or operation of internal control can not guarantee the realization of the internal control objective. One of the important reasons for the illegal behavior of the listed companies is that the internal control does not receive the due consideration in the enterprise, or the system construction is not in place, or the implementation of the internal control is not in place. There is a problem of internal control defects. In the company with relatively weak internal control system, there are often problems such as imperfect system, low operating efficiency, and no guarantee of property security, which leads to the reduction of the quality of the company's financial report and the illegal appearance of fraud. At present, the situation of the compliance operation of the listed companies in China is serious and violated. In a certain extent, the increase in illegal and illegal behavior of the enterprise reflects that the performance of corporate social responsibility is not ideal, and it undermines the interests of the stakeholders. At the same time, it is also a serious threat to the sustainable survival and healthy development of the enterprise. This article through theoretical analysis and empirical test, the internal control defects and listed companies. The study of irregularities and litigation risks, combined with the related factors of China's securities market violations and litigation risks, tested the correlation between internal control defects and corporate irregularities and litigation risks. The study found: (1) the higher the effectiveness of internal control, the lower the possibility of enterprises' violation behavior; (2) the existence of the internal control The company has a high risk of controlling the company's litigation; (3) the difference between the actual controllers makes the listed companies have a different law enforcement force when they are punished and the litigation arbitration; (4) further study the details of the internal control defects, and find that the number of internal control defects and the severity of internal control defects can not be used to the company's litigation wind. It explains that the effectiveness of internal control does influence the compliance and legal operation of the enterprise to a certain extent, but there are certain particularity in China's securities market, especially the control of the administrative and property rights of the state-owned enterprises, which makes the political level and social relations in the supervision of the capital market and the law in our country play a role in the political and social relations. In the course of the study, it is found that the quality of the disclosure of internal control information is low, which makes the research results fail to fully achieve the expected hypothesis, so it is urgent to improve the content and standard of information disclosure of internal control. This paper is divided into six chapters. The first chapter is the introduction, which is the chief leader of the whole text, and mainly introduces the background of the topic and the background of the paper. The second chapter is the literature review. In this paper, the definition and classification of internal control defects, the influencing factors and economic consequences of internal control defects, the research of corporate irregularities and litigation risks are introduced into the literature at home and abroad. The third chapter is the conceptual framework and theoretical analysis of internal control. The concept of internal control, violation and litigation is defined. The fourth chapter is the study of the design chapter. On the basis of theoretical analysis, the following assumptions are put forward: Hypothesis 1: the possibility of internal control defects and the company's violation of rules and regulations is positive. Correlation; hypothesis 2: internal control defects are positively related to legal litigation and arbitration; hypothesis 3: compared to state-owned enterprises, non-state enterprises are more likely to suffer the risk of illegal punishment and legal action; Hypothesis 4: the more the number of internal control defects, the higher the risk of litigation; Hypothesis 5: the higher the degree of internal control defects, the litigation risk The higher. In order to verify the hypothesis, select the variable, construct the model. The fifth chapter is the empirical results analysis. The sample data are mainly descriptive statistics, correlation analysis, regression analysis. The empirical test results show hypothesis 1, hypothesis two and hypothesis three are verified, hypothesis four and hypothesis five are larger than expected. The sixth chapter is the conclusion and the conclusion. This paper finds that the internal control defects have a significant influence on the illegal behavior and the litigation risk of the listed companies, but the influence degree is different in the companies with different property rights. The number and severity of internal control defects have no significant influence on the company's litigation risk. Finally, this paper puts forward the phase of further perfecting the disclosure of internal control information. Related suggestions and measures, and pointed out the shortcomings and research prospects of this article.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F275

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