本文關(guān)鍵詞：我國(guó)上市公司內(nèi)部控制信息披露研究　出處：《安徽財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：上市公司內(nèi)控信息披露對(duì)企業(yè)管理層和其他外部信息需求者都很有參考價(jià)值,一方面它可以為其他信息需求者提供他們需要的重要信息,是利益相關(guān)者進(jìn)行決策時(shí)的重要依據(jù),另一方面它可以提高管理當(dāng)局對(duì)內(nèi)控的認(rèn)識(shí)。我國(guó)內(nèi)控信息披露相關(guān)規(guī)范雖然已經(jīng)得到進(jìn)一步的完善,但由于我國(guó)內(nèi)部控制信息披露起步時(shí)間較晚,發(fā)展也沒(méi)有得到完善,所以仍然存在著很多影響內(nèi)控信息真實(shí)性與可靠性的現(xiàn)象,以上闡述可以看出,研究中國(guó)當(dāng)前上市企業(yè)內(nèi)控信息披露是有一定的實(shí)踐意義和理論意義。本文以內(nèi)控信息披露為研究對(duì)象,通過(guò)文獻(xiàn)分析法,整理了許多相關(guān)文獻(xiàn),并且筆者也在迪博系統(tǒng)里找到2011年至2015年的《我國(guó)上市公司內(nèi)部控制白皮書(shū)》,并對(duì)我國(guó)上市公司2011年到2015年期間關(guān)于內(nèi)控信息披露的數(shù)據(jù)統(tǒng)計(jì)進(jìn)行整理。本文使用案例分析法來(lái)展現(xiàn)我國(guó)內(nèi)部控制信息披露機(jī)制中尚存的一些問(wèn)題,并結(jié)合案例實(shí)際情況分析了其存在的問(wèn)題以及成因,最后給予案例啟示。本文研究體系分為七個(gè)主要部分。其中第一部分是緒論,介紹了論文的研究背景、研究意義、國(guó)內(nèi)外文獻(xiàn)綜述、研究思路和方法;第二部分是相關(guān)概念界定和理論基礎(chǔ);第三部分為我國(guó)上市企業(yè)內(nèi)控信息披露的現(xiàn)狀分析,先介紹了我國(guó)上市企業(yè)內(nèi)控信息披露的相關(guān)規(guī)范,再?gòu)膬?nèi)控自評(píng)報(bào)告和內(nèi)控審計(jì)報(bào)告兩個(gè)角度分析了上市公司內(nèi)控信息披露的現(xiàn)狀;第四、第五部分是以欣泰電氣作為論文案例,其中第四部分介紹了欣泰電氣的基本情況和欣泰電氣目前的內(nèi)控體系運(yùn)行情況,第五部分介紹了欣泰電氣內(nèi)控信息披露具體存在的問(wèn)題和問(wèn)題形成的原因,成因從公司、監(jiān)管機(jī)構(gòu)、審計(jì)機(jī)構(gòu)來(lái)分析;第六部門是欣泰電氣案例給我國(guó)上市公司的啟示,從公司、監(jiān)管機(jī)構(gòu)、審計(jì)機(jī)構(gòu)三個(gè)層面進(jìn)行分析;最后部分是研究結(jié)論和研究展望。
[Abstract]:Internal control information disclosure are of great reference value to the enterprise management and other external information needs, on the one hand it can be for other information needs to provide the important information they need, is an important basis for stakeholder decision-making, on the other hand, it can improve the understanding of the internal management of internal information. Our disclosure related specifications although already has been further improved, but the internal control information disclosure in our country started late, development has not been perfect, so there are still a lot of influence of internal information authenticity and reliability of the phenomenon described above can be seen, the current research on internal control information disclosure of listed companies is China has certain practical significance in this paper, and theoretical significance. The information disclosure of internal control as the research object, through literature analysis, compiled many related literature, and the author also di Bo system found in internal control from 2011 to 2015 "white paper" in Chinese listed companies, and the data about the information disclosure of internal control of Listed Companies in China during the period of 2011 to 2015 statistics were collected. This paper use case analysis method to show some problems remaining in the internal control information disclosure mechanism in our country, combined with the actual situation of case analysis the existing problems and causes, finally gives the case revelation. This study is divided into seven main parts. The first part is the introduction, introduces the research background, research significance, domestic and foreign literature review, research ideas and methods; the second part is the definition of related concepts and theoretical basis; the third part is the analysis of current situation internal control information disclosure of listed companies, first introduced the related specification of the internal control information disclosure of Listed Companies in China, from the internal control self-assessment report and internal audit report To the two angle analysis of the current situation of internal control information disclosure of listed companies; fourth, the fifth part is to Xintai electric as the case, the fourth part introduces the current situation of operation of the internal control system and the basic situation of Xintai electric Xintai electric, the fifth part introduces the Xintai electric information disclosure of internal control problems and causes the existence of specific causes, from the company, regulators, auditors to analysis; the sixth sector is Xintai electric case for listed companies in China Inspiration from the company, regulators, analyzes three aspects of audit institutions; the last part is the research conclusions and outlook.

【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.6;F406.7

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本文編號(hào)：1377497