上市公司內部控制缺陷的認定及影響因素分析
發(fā)布時間：2018-11-11 08:17
【摘要】：近年來相繼發(fā)生的財務舞弊事件，充分暴露了我國上市公司發(fā)展和監(jiān)管中內部控制的不健全，內部控制缺陷，作為衡量企業(yè)內部控制建設的重要指標，逐漸引起人們的高度關注，，我國財政部和證券監(jiān)管部門紛紛開始重視上市公司內部控制缺陷的分析和研究，以促進建立有效的內部控制體系。 本文在前人研究的基礎上對內部控制缺陷的認定進行了界定和分析，建立了一系列內部控制缺陷的評價指標，討論了五類典型因素對企業(yè)內部控制缺陷的影響，并以2010年深市A股披露內部控制自我評價報告的349家上市公司為研究樣本，通過建立模型，假設檢驗，分析各因素對上市公司內部控制缺陷嚴重程度的影響。 本篇論文具體分為以下六個部分：第一章主要對本文的研究目的、研究現狀、研究方法、研究內容和研究的創(chuàng)新點及局限性進行了簡要分析。第二章重點介紹了內部控制缺陷的相關概念、分類，以及內部控制缺陷和內部控制局限性的關系。第三章的主要內容是內部控制缺陷的認定，并通過建立一系列內部控制缺陷評價指標來對上市公司內部控制缺陷進行評價和分級。第四章分析了影響上市公司內部控制缺陷的五個重要因素，包括：上市公司經營復雜性、上市公司的經營風險、上市公司內部控制建設、上市公司內部治理結構和上市公司內部控制監(jiān)督。第五章通過對349家樣本公司內部控制缺陷的評價和影響因素的量化分析，從實證的角度論證了本文的觀點。第六章主要結合前文對上市公司內部控制缺陷的分析，針對上市公司內部控制建設提出幾條合理的意見和建議。 本文實證分析的結果是：公司經營復雜性、企業(yè)銷售增長率、股權集中度與內部控制缺陷的嚴重程度顯著正相關，每股收益與內部控制缺陷的嚴重性顯著負相關，存貨比率、上市年限和獨立董事比例受外界環(huán)境影響較大，對內部控制缺陷嚴重程度的影響不顯著。
[Abstract]:The financial fraud in recent years has fully exposed the imperfections of internal control and internal control defects in the development and supervision of listed companies in China, as an important index to measure the construction of internal control in enterprises. Gradually, people pay more and more attention to it. The Ministry of Finance and the securities regulatory department have begun to pay more attention to the analysis and research of the internal control defects of listed companies in order to promote the establishment of an effective internal control system. On the basis of previous studies, this paper defines and analyzes the identification of internal control defects, establishes a series of evaluation indexes of internal control defects, and discusses the influence of five typical factors on the internal control defects of enterprises. Taking 349 listed companies that disclosed self-evaluation report of internal control in Shenzhen Stock Market in 2010 as the research sample, the influence of various factors on the severity of internal control defects of listed companies was analyzed by establishing models and hypothesis tests. This paper is divided into the following six parts: the first chapter mainly analyzes the purpose of this paper, research status, research methods, research content, innovation and limitations of the research. The second chapter mainly introduces the concept and classification of internal control defects and the relationship between internal control defects and internal control limitations. The third chapter is the identification of internal control defects, and through the establishment of a series of internal control defects evaluation indicators to evaluate and grade the internal control defects of listed companies. The fourth chapter analyzes the five important factors that affect the internal control defects of listed companies, including: the complexity of the operation of listed companies, the operational risks of listed companies, the construction of internal control of listed companies. The internal governance structure of the listed company and the supervision of the internal control of the listed company. The fifth chapter analyzes the internal control defects of 349 sample companies and the quantitative analysis of the influencing factors, and demonstrates the viewpoint of this paper from the perspective of empirical analysis. The sixth chapter analyzes the defects of internal control of listed companies, and puts forward some reasonable opinions and suggestions for the construction of internal control of listed companies. The results of this empirical analysis are as follows: company management complexity, enterprise sales growth rate, equity concentration are significantly positively correlated with the severity of internal control defects, EPS is negatively correlated with the severity of internal control defects, and inventory ratio. The period of listing and the proportion of independent directors are greatly affected by the external environment, but the impact on the severity of internal control defects is not significant.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F832.51;F224
本文編號：2324290
[Abstract]:The financial fraud in recent years has fully exposed the imperfections of internal control and internal control defects in the development and supervision of listed companies in China, as an important index to measure the construction of internal control in enterprises. Gradually, people pay more and more attention to it. The Ministry of Finance and the securities regulatory department have begun to pay more attention to the analysis and research of the internal control defects of listed companies in order to promote the establishment of an effective internal control system. On the basis of previous studies, this paper defines and analyzes the identification of internal control defects, establishes a series of evaluation indexes of internal control defects, and discusses the influence of five typical factors on the internal control defects of enterprises. Taking 349 listed companies that disclosed self-evaluation report of internal control in Shenzhen Stock Market in 2010 as the research sample, the influence of various factors on the severity of internal control defects of listed companies was analyzed by establishing models and hypothesis tests. This paper is divided into the following six parts: the first chapter mainly analyzes the purpose of this paper, research status, research methods, research content, innovation and limitations of the research. The second chapter mainly introduces the concept and classification of internal control defects and the relationship between internal control defects and internal control limitations. The third chapter is the identification of internal control defects, and through the establishment of a series of internal control defects evaluation indicators to evaluate and grade the internal control defects of listed companies. The fourth chapter analyzes the five important factors that affect the internal control defects of listed companies, including: the complexity of the operation of listed companies, the operational risks of listed companies, the construction of internal control of listed companies. The internal governance structure of the listed company and the supervision of the internal control of the listed company. The fifth chapter analyzes the internal control defects of 349 sample companies and the quantitative analysis of the influencing factors, and demonstrates the viewpoint of this paper from the perspective of empirical analysis. The sixth chapter analyzes the defects of internal control of listed companies, and puts forward some reasonable opinions and suggestions for the construction of internal control of listed companies. The results of this empirical analysis are as follows: company management complexity, enterprise sales growth rate, equity concentration are significantly positively correlated with the severity of internal control defects, EPS is negatively correlated with the severity of internal control defects, and inventory ratio. The period of listing and the proportion of independent directors are greatly affected by the external environment, but the impact on the severity of internal control defects is not significant.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F275;F832.51;F224
【參考文獻】
相關期刊論文 前10條
1 孫光國;莫冬燕;;內部控制對財務報告可靠性起到保證作用了嗎?——來自我國上市公司的經驗證據[J];財經問題研究;2012年03期
2 梁素萍;;企業(yè)內部控制評價指標體系構建與實踐[J];財會通訊;2010年01期
3 白華;高立;;內部控制缺陷實證研究的最新進展:一個文獻綜述[J];財會通訊;2011年15期
4 戴春蘭;彭泉;;中美內部控制評價方法運用比較[J];財會通訊;2011年19期
5 陳麗蓉;牛藝琳;;上市公司內部控制缺陷對審計意見影響的實證研究[J];財會月刊;2010年20期
6 宋蔚蔚;;內部控制缺陷認定之困惑思考[J];財會月刊;2011年25期
7 霍增輝;;上市公司獨立董事特征與內部控制信息質量的關系[J];財會月刊;2011年35期
8 宋紹清;付紅星;;內部控制信息透明度影響因素實證研究——來自化工行業(yè)上市公司2006年～2008年經驗數據[J];當代經濟管理;2011年05期
9 田勇;;我國上市公司內部控制缺陷的影響因素研究[J];南方金融;2011年02期
10 林斌;李萬福;王林堅;舒?zhèn)?;內部控制的影響因素及經濟后果研究——國外內部控制實證文獻評述[J];井岡山大學學報(社會科學版);2010年03期
相關碩士學位論文 前1條
1 魯清仿;內部控制重大缺陷影響因素的實證研究[D];河南大學;2009年
本文編號：2324290
本文鏈接：http://www.sikaile.net/guanlilunwen/huobilw/2324290.html
