本文關(guān)鍵詞： 異質(zhì)機(jī)構(gòu)投資者 上市公司 內(nèi)部控制審計(jì)　出處：《重慶理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：審計(jì)的價(jià)值在于實(shí)現(xiàn)會(huì)計(jì)信息的價(jià)值增值。審計(jì)所發(fā)揮的治理作用在內(nèi)部控制進(jìn)入審計(jì)視野后發(fā)生了新的變化。內(nèi)部控制審計(jì)作為優(yōu)化內(nèi)部控制監(jiān)督機(jī)制的一項(xiàng)重要制度安排，是內(nèi)部控制在企業(yè)中有效實(shí)施的重要保障。隨著一系列由于內(nèi)部控制失效引發(fā)的財(cái)務(wù)舞弊事件的發(fā)生，內(nèi)部控制審計(jì)成為了社會(huì)各界關(guān)注的重要領(lǐng)域。目前，在機(jī)構(gòu)投資者迅速發(fā)展的帶動(dòng)下，理論界和實(shí)務(wù)界越來越關(guān)注機(jī)構(gòu)投資者對(duì)公司治理的積極影響。本文以內(nèi)部控制審計(jì)為研究對(duì)象，從異質(zhì)機(jī)構(gòu)投資者的角度，采用實(shí)證分析為主的研究方法，結(jié)合我國(guó)上市公司2012年內(nèi)部控制審計(jì)披露情況來分析異質(zhì)機(jī)構(gòu)投資者對(duì)內(nèi)部控制審計(jì)的影響。 首先，本文回顧和評(píng)價(jià)了國(guó)內(nèi)外關(guān)于內(nèi)部控制審計(jì)以及異質(zhì)機(jī)構(gòu)投資者的研究文獻(xiàn)。通過分析評(píng)價(jià)國(guó)內(nèi)外專家學(xué)者們關(guān)于機(jī)構(gòu)投資者與內(nèi)部控制審計(jì)方面的研究成果，為本文的理論分析和實(shí)證檢驗(yàn)部分奠定基礎(chǔ)。 其次，本文從經(jīng)濟(jì)學(xué)角度來分析異質(zhì)機(jī)構(gòu)投資者對(duì)內(nèi)部控制審計(jì)的影響，主要運(yùn)用了委托代理理論、信號(hào)傳遞理論和信息不對(duì)稱理論。理論分析表明：壓力抵制型機(jī)構(gòu)投資者會(huì)對(duì)內(nèi)部控制審計(jì)產(chǎn)生積極影響。 再次，用樣本數(shù)據(jù)實(shí)證檢驗(yàn)了異質(zhì)機(jī)構(gòu)投資者對(duì)內(nèi)部控制審計(jì)的影響。經(jīng)過理論分析，本文提出關(guān)于異質(zhì)機(jī)構(gòu)投資者對(duì)內(nèi)部控制審計(jì)影響的三個(gè)假設(shè)，并通過收集整理2012年上市公司的相關(guān)數(shù)據(jù)，主要采用描述性統(tǒng)計(jì)、相關(guān)性分析和邏輯回歸的方法對(duì)假設(shè)進(jìn)行實(shí)證檢驗(yàn)。本文檢驗(yàn)發(fā)現(xiàn)異質(zhì)機(jī)構(gòu)投資者持股會(huì)對(duì)內(nèi)部控制審計(jì)產(chǎn)生影響，其中：壓力敏感型機(jī)構(gòu)投資者持股比例的變化，對(duì)上市公司自愿披露內(nèi)部控制審計(jì)報(bào)告的影響不明顯；壓力抵制型機(jī)構(gòu)投資者持股比例越高，上市公司自愿披露內(nèi)部控制審計(jì)報(bào)告的程度越高。 最后，在理論分析與實(shí)證研究的基礎(chǔ)上，提出了相關(guān)政策建議：大力發(fā)展機(jī)構(gòu)投資者，，實(shí)現(xiàn)機(jī)構(gòu)投資者的規(guī)�；投嘣�；積極引導(dǎo)機(jī)構(gòu)投資者發(fā)揮治理效應(yīng)，實(shí)現(xiàn)積極股東主義投資；培育優(yōu)秀的機(jī)構(gòu)投資者隊(duì)伍。
[Abstract]:The value of audit lies in realizing the value increment of accounting information. The governance function of audit has changed after the internal control has entered the audit field of vision. Internal control audit is an important institutional arrangement to optimize the internal control supervision mechanism. Internal control is an important guarantee for the effective implementation of internal control in enterprises. With the occurrence of a series of financial fraud events caused by the failure of internal control, internal control audit has become an important area of concern to all sectors of society. At present, Driven by the rapid development of institutional investors, the theorists and practitioners are paying more and more attention to the positive impact of institutional investors on corporate governance. This paper adopts the empirical analysis method to analyze the influence of heterogeneous institutional investors on internal control audit combined with the disclosure of internal control audit of listed companies in China in 2012. First of all, this paper reviews and evaluates the domestic and foreign literature on internal control audit and heterogeneous institutional investors. Through the analysis and evaluation of domestic and foreign experts and scholars on institutional investors and internal control audit research results, It lays a foundation for the theoretical analysis and empirical test of this paper. Secondly, this paper analyzes the influence of heterogeneous institutional investors on internal control audit from the perspective of economics, mainly using the principal-agent theory. Signal transmission theory and information asymmetry theory. Theoretical analysis shows that pressure-resistant institutional investors will have a positive impact on internal control audit. Thirdly, the paper empirically tests the influence of heterogeneous institutional investors on internal control audit with sample data. Through theoretical analysis, this paper puts forward three hypotheses about the influence of heterogeneous institutional investors on internal control audit. And through collecting and collating the relevant data of listed companies in 2012, mainly using descriptive statistics, Correlation analysis and logical regression are used to test the hypothesis. This paper finds that heterogeneous institutional investors' shareholding will have an impact on internal control audit, including: the change of the proportion of pressure sensitive institutional investors' shareholding. The impact on the voluntary disclosure of internal control audit report of listed companies is not obvious; the higher the proportion of pressure and resistance institutional investors hold, the higher the degree of voluntary disclosure of internal control audit reports of listed companies. Finally, on the basis of theoretical analysis and empirical research, the paper puts forward some relevant policy suggestions: vigorously developing institutional investors, realizing the scale and diversification of institutional investors, actively guiding institutional investors to exert the governance effect, To realize active shareholder investment and cultivate excellent institutional investors.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.45;F275;F276.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王彩萍;;基金持股的上市公司特征探析[J];商業(yè)研究;2009年05期

2 謝曉燕;張龍平;周媛;;企業(yè)內(nèi)部控制審計(jì)研究:文獻(xiàn)回顧[J];財(cái)會(huì)通訊;2009年36期

3 陳麗蓉;牛藝琳;;試析上市公司內(nèi)部控制自我評(píng)價(jià)存在的問題[J];財(cái)會(huì)月刊;2009年24期

4 吳曉暉;姜彥福;;機(jī)構(gòu)投資者影響下獨(dú)立董事治理效率變化研究[J];中國(guó)工業(yè)經(jīng)濟(jì);2006年05期

5 陶黎娟;;我國(guó)內(nèi)部控制審計(jì)現(xiàn)狀及審計(jì)規(guī)范體系的改善——基于2009和2010年上交所年報(bào)數(shù)據(jù)的研究[J];貴州財(cái)經(jīng)學(xué)院學(xué)報(bào);2012年03期

6 孫文娟;韓金紅;;內(nèi)部控制審計(jì)對(duì)審計(jì)獨(dú)立性的影響分析[J];財(cái)會(huì)通訊;2012年07期

7 闞京華;;美國(guó)強(qiáng)制性雙重內(nèi)部控制評(píng)價(jià)制度的解析與啟示[J];經(jīng)濟(jì)管理;2007年22期

8 蔡玉龍;論機(jī)構(gòu)投資者與上市公司治理的關(guān)系[J];經(jīng)濟(jì)問題;2005年08期

9 申景奇;;機(jī)構(gòu)投資者、信息披露與盈余管理[J];中國(guó)注冊(cè)會(huì)計(jì)師;2011年03期

10 王亞平;劉慧龍;吳聯(lián)生;;信息透明度、機(jī)構(gòu)投資者與股價(jià)同步性[J];金融研究;2009年12期

本文編號(hào)：1499288