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  本文關(guān)鍵詞：基于公司治理的內(nèi)部控制信息披露影響因素實(shí)證研究　出處：《湖北工業(yè)大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 公司治理 內(nèi)部控制 信息披露 影響因素

【摘要】：隨著一系列財(cái)務(wù)舞弊案的發(fā)生，投資者開始不信任上市公司披露的內(nèi)部控制信息，嚴(yán)重影響到資本市場(chǎng)的發(fā)展和投資者的信息需求。2002年，美國(guó)國(guó)會(huì)頒步《薩班斯一奧克斯利法案》,要求上市公司強(qiáng)制披露公司的內(nèi)部控制信息。其后，我國(guó)也頒布了一些法規(guī)，但上市公司總體披露情況不夠理想。到底是什么因素影響內(nèi)部控制信息披露呢？如何提高內(nèi)部控制信息披露程度呢？這些問題無不引起投資者、科研人員和監(jiān)管者等人的關(guān)注。此文以創(chuàng)業(yè)板2010年上市公司作為研究樣本，其上市公司存在著市盈率高、高管頻頻離職、高管減持公司股票等問題，結(jié)合內(nèi)部控制、審計(jì)委員會(huì)、股權(quán)結(jié)構(gòu)和審計(jì)機(jī)構(gòu)等因素進(jìn)行原因和對(duì)策分析，進(jìn)而在創(chuàng)業(yè)板上市公司這個(gè)背景下，從審計(jì)委員會(huì)、控股股東持股比例和審計(jì)機(jī)構(gòu)權(quán)威性這三方面分析影響內(nèi)部控制信息披露的因素和提高內(nèi)部控制信息披露程度。 本文在參考國(guó)內(nèi)外研究文獻(xiàn)的基礎(chǔ)上，首先對(duì)公司治理和內(nèi)部控制信息披露之間相關(guān)概念和理論基礎(chǔ)進(jìn)行了分析，并分析了二者之間的相關(guān)性，，同時(shí)強(qiáng)調(diào)了內(nèi)部控制信息披露的重要性，為后文的研究打下理論基礎(chǔ)。其次，運(yùn)用2010年創(chuàng)業(yè)板上市公司的年報(bào)數(shù)據(jù)，選取是否設(shè)立審計(jì)委員會(huì)和控股股東持股比例作為內(nèi)部治理結(jié)構(gòu)變量，選取審機(jī)構(gòu)權(quán)威性作為外部治理機(jī)制變量，從公司治理角度即內(nèi)部治理結(jié)構(gòu)和外部治理機(jī)制兩方面出發(fā)，以內(nèi)部控制信息披露作為被解釋變量，以是否設(shè)立審計(jì)委員會(huì)、控股股東持股比例和審計(jì)機(jī)構(gòu)權(quán)威性作為解釋變量，提出假設(shè)，建立多元線性回歸模型，運(yùn)用Eviews3.1，采用異方差分析、多重共線性分析、描述性統(tǒng)計(jì)分析、相關(guān)性分析、回歸分析、協(xié)方差分析進(jìn)行了實(shí)證研究，實(shí)證研究結(jié)果表明：是否設(shè)立審計(jì)委員會(huì)和審計(jì)機(jī)構(gòu)權(quán)威性與內(nèi)部控制信息披露呈正相關(guān)關(guān)系，控股股東持股比例與內(nèi)部控制信息披露負(fù)相關(guān)。 強(qiáng)化審計(jì)機(jī)構(gòu)的制度和職能建設(shè)，以保證審計(jì)委員會(huì)更好履行自身的職責(zé)；培育大量機(jī)構(gòu)投資者，減少大股東持股比例，增發(fā)社會(huì)公眾股，不斷吸引多元投資者進(jìn)行投資，不斷優(yōu)化公司股權(quán)結(jié)構(gòu)；通過加強(qiáng)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)水平和職業(yè)道德的建設(shè)，提高注冊(cè)會(huì)計(jì)師審計(jì)的獨(dú)立性，加強(qiáng)注冊(cè)會(huì)計(jì)師對(duì)內(nèi)部控制信息披露的審核力度，提高內(nèi)部控制信息披露質(zhì)量等。
[Abstract]:With the occurrence of a series of financial fraud cases, investors began to distrust the internal control information disclosed by listed companies, which seriously affected the development of the capital market and the information needs of investors. 2002. The United States Congress passed "Sarbanes-Oxley Act", requiring listed companies to disclose the information of internal control of the company. After that, China also issued some laws and regulations. But the overall disclosure of listed companies is not ideal. What factors affect the disclosure of internal control information? How to improve the degree of internal control information disclosure? These problems have attracted the attention of investors, researchers and regulators. In this paper, the gem listed companies in 2010 as a research sample, its listed companies have high price-earnings ratio, executives frequently quit. Combined with internal control, audit committee, equity structure and audit institutions, the reasons and countermeasures are analyzed, and then under the background of gem listed companies, the audit committee. This paper analyzes the factors that affect the disclosure of internal control information and improves the degree of disclosure of internal control information from the three aspects of controlling shareholder's shareholding ratio and audit institution's authority. Based on the domestic and foreign research literature, this paper first analyzes the related concepts and theoretical basis between corporate governance and internal control information disclosure, and analyzes the correlation between the two. At the same time, it emphasizes the importance of internal control information disclosure, which lays a theoretical foundation for the later research. Secondly, it uses the annual report data of gem listed companies in 2010. Choose whether to set up audit committee and the proportion of controlling shareholders as internal governance structure variables, select the authority of the audit body as the external governance mechanism variables. From the perspective of corporate governance, that is, the internal governance structure and the external governance mechanism, the internal control information disclosure is taken as the explained variable to establish the audit committee. Holding ratio of controlling shareholders and authority of audit institution are taken as explanatory variables, hypothesis is put forward, multivariate linear regression model is established, Eviews3.1, heteroscedasticity analysis and multiple collinear analysis are used. Descriptive statistical analysis, correlation analysis, regression analysis, covariance analysis conducted empirical research. The empirical results show that the establishment of audit committee and the authority of audit institutions are positively correlated with the disclosure of internal control information, and the proportion of controlling shareholders is negatively correlated with the disclosure of internal control information. Strengthen the system and function of audit institutions to ensure that the audit committee performs its duties better; Cultivate a large number of institutional investors, reduce the proportion of major shareholders, issue additional public shares, attract multiple investors to invest, and constantly optimize the company's equity structure; By strengthening the level of CPA practice and the construction of professional ethics, improve the independence of CPA audit, strengthen the CPA audit of internal control information disclosure. Improve the quality of internal control information disclosure.
【學(xué)位授予單位】：湖北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F832.51

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