【摘要】：本文從制衡股東股權(quán)性質(zhì)和控股股東股權(quán)性質(zhì)角度出發(fā)，研究了2008年至2010年滬市制造業(yè)上市公司股權(quán)制衡與內(nèi)控失效直接財務(wù)后果的關(guān)系。在對股權(quán)制衡公司進(jìn)行分組的基礎(chǔ)上，通過差異顯著性檢驗(yàn)和多元線性回歸等實(shí)證方法證明了如下結(jié)論：(1)與股權(quán)制衡公司相比，絕對控股公司要承擔(dān)更多內(nèi)部控制失效直接財務(wù)后果；(2)與國有控股民營制衡公司相比，國有控股國有制衡公司會承擔(dān)更多內(nèi)部控制失效直接財務(wù)后果；(3)與國有控股民營制衡公司相比，民營控股民營制衡公司會承擔(dān)更多內(nèi)部控制失效直接財務(wù)后果；(4)與民營控股國有制衡公司相比，民營控股民營制衡公司會承擔(dān)更多內(nèi)部控制失效直接財務(wù)后果。雖然與民營控股國有制衡公司相比，國有控股國有制衡公司會承擔(dān)更少內(nèi)部控制失效直接財務(wù)后果這一假設(shè)沒有得到差異顯著性檢驗(yàn)的支持，但是從其內(nèi)部控制失效直接財務(wù)后果的均值和標(biāo)準(zhǔn)差來看二者之間也還是存在著差異的。相較于之前研究單純從股權(quán)制衡度角度考慮股權(quán)制衡對內(nèi)部控制的影響，本文的創(chuàng)新之處在于從股權(quán)制衡雙方股權(quán)性質(zhì)的角度展開股權(quán)制衡對內(nèi)部控制的影響研究。另外相較于之前關(guān)于內(nèi)控失效廣泛的規(guī)范研究，本文獲取了更多用于支撐研究結(jié)論的實(shí)證證據(jù)。
[Abstract]:This paper studies the relationship between equity checks and balances and the direct financial consequences of internal control failure of listed manufacturing companies in Shanghai from 2008 to 2010 from the angle of the nature of shareholders' equity balance and the nature of controlling shareholders' equity. On the basis of grouping equity checks and balances companies, this paper proves the following conclusions by empirical methods such as difference significance test and multiple linear regression: (1) compared with equity checks and balances companies, this paper proves the following conclusions: (1) compared with equity checks and balances companies, Absolute holding company should bear more direct financial consequences of internal control failure; (2) compared with the state-controlled private check-and-balance companies, the state-owned holding state-owned checks and balances companies will bear more direct financial consequences of the failure of internal control; (3) compared with the state-owned holding private check and balance company, the private holding private check and balance company will bear more direct financial consequences of internal control failure; (4) compared with the private holding state-owned check and balance company, the private holding private check and balance company will bear more direct financial consequences of internal control failure. Although the assumption that state-controlled state-owned checks and balances companies will bear less direct financial consequences of internal control failures than private holding state-owned checks and balances is not supported by the test of difference significance. However, there are differences between them from the mean and standard deviation of the direct financial consequences of the internal control failure. Compared with the previous study, considering the impact of equity balance on internal control from the perspective of equity balance, the innovation of this paper lies in the study of the impact of equity balance on internal control from the perspective of the nature of equity balance. In addition, compared with the previous extensive normative research on internal control failure, more empirical evidence has been obtained to support the research conclusion.
【學(xué)位授予單位】：新疆財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 朱翠蘭;上市公司內(nèi)部控制失效的治理[J];安徽工業(yè)大學(xué)學(xué)報(社會科學(xué)版);2004年02期

2 林勇;曾曉濤;;第二大股東持股的治理效應(yīng)——基于上市公司的實(shí)證分析[J];財經(jīng)論叢;2007年05期

3 林鐘高;徐虹;唐亮;;股權(quán)結(jié)構(gòu)、內(nèi)部控制信息披露與公司價值——來自滬深兩市上市公司的經(jīng)驗(yàn)證據(jù)[J];財經(jīng)論叢;2009年01期

4 張先治;戴文濤;;公司治理結(jié)構(gòu)對內(nèi)部控制影響程度的實(shí)證分析[J];財經(jīng)問題研究;2010年07期

5 狄為;陳英;;企業(yè)內(nèi)部控制失效原因及對策分析[J];財會通訊;2010年02期

6 吳益兵;廖義剛;林波;;股權(quán)結(jié)構(gòu)對企業(yè)內(nèi)部控制質(zhì)量的影響分析——基于2007年上市公司內(nèi)部控制信息數(shù)據(jù)的檢驗(yàn)[J];當(dāng)代財經(jīng);2009年09期

7 馮均科;不同產(chǎn)權(quán)結(jié)構(gòu)下內(nèi)部控制效率的研究[J];中國工業(yè)經(jīng)濟(jì);2001年08期

8 涂國前;劉峰;;制衡股東性質(zhì)與制衡效果——來自中國民營化上市公司的經(jīng)驗(yàn)證據(jù)[J];管理世界;2010年11期

9 郭強(qiáng);;從控制環(huán)境看我國上市公司內(nèi)部控制的失效[J];經(jīng)濟(jì)師;2008年10期

10 徐曉東,陳小悅;第一大股東對公司治理、企業(yè)業(yè)績的影響分析[J];經(jīng)濟(jì)研究;2003年02期

，

本文編號：2470631