制造业上市公司内部控制有效性影响因素研究

发布时间：2018-01-07 05:48

本文关键词：制造业上市公司内部控制有效性影响因素研究　出处：《西安科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着资本市场的国际化和全球化进程的加快,我国的经济获得了较快的发展,但与此同时,公司财务舞弊、蒙蔽公众、损害投资者利益的行为也是时有发生。近些年爆出的三鹿毒奶粉、獐子岛“冷水团”、航天通信舞弊事件等,这些事件的发生显然与内部控制的目标是背道而驰的,这使我们对内部控制的有效性产生疑问和反思,如何提升内部控制的有效性,已成为目前上市公司所必须面对的重要问题之一。针对内部控制的失效问题,我国于2008年颁布了《企业内部控制基本规范》,为公司内部控制有效性的提高提供了制度保障。研究内部控制有效性的影响因素,有利于提高我国上市公司内控有效性,改善其经营管理水平,促进其经营绩效的提高,而且对于保证公司财务报告信息质量,保护投资者的合法利益也有着重要的现实意义。本文选取长期占我国GDP比重在40%以上的制造业企业的内控情况作为研究对象,对国内外学者关于公司内部控制有效性评价及内部控制有效性影响因素的论述进行综述,并就内部控制的概念、目标、要素、有效性的内涵、原则等进行详细的理论阐述;在上述理论分析的基础上,对我国A股制造业上市公司内部控制现状进行数据统计分析;本文以2011年至2015年沪深两市A股制造业上市公司为样本,对沪深两市A股制造业企业内部控制有效性水平测度及其影响因素进行了实证分析。研究得到:股权集中度、股权制衡度、监事会规模、披露风险提示及对策、董事会披露关于内控工作安排、披露安全生产情况和设立审计委员会以及上市年限对制造业企业内部控制有效性正相关;独立董事比率、董事会规模、披露内控评价报告、内控审计报告和内控缺陷整改以及绩效考核评价因素与制造业企业内控有效性关系不明显;本文根据实证结果提出加强股权制衡、完善公司治理机制、提高信息披露质量、强化风险意识、提高内控工作安排透明度、提高对审计委员会的重视度等多项建议。
[Abstract]:In recent years, along with the internationalization of the capital market and the accelerating process of globalization, China's economy has gained rapid development, but at the same time, the company's financial fraud, deceive the public, damage to the interests of investors also occur. In recent years the burst of Sanlu milk powder, Zhangzidao "cold water mass", space communications fraud. These events clearly with the objectives of internal control is that we draw further apart, doubt and Reflection on the effectiveness of internal control, how to improve the effectiveness of internal control, has become one of the important problems which must be faced with listed companies. According to the failure of internal control, China promulgated the basic norms. The enterprise internal control in 2008, providing institutional guarantee for improving the effectiveness of internal control of the company. To study the influencing factors of the effectiveness of internal control, to raise the listed companies in our country The effectiveness of internal control, improve their management level, promote the improvement of the business performance, and to ensure the quality of financial information, but also has important practical significance to protect the legitimate interests of investors. This paper selects the internal control of China's long-term accounted for the proportion of GDP in more than 40% manufacturing enterprises as the research object, scholars at home and abroad on the review of the effectiveness of internal control and evaluation of the effectiveness of internal control factors discussed in the company, and the concept of the internal control objectives, elements, content validity, detailed theory principle; based on the above theoretical analysis, the A of our country listed manufacturing companies inside control status of data statistical analysis; this paper from 2011 to 2015 two city Shenzhen A shares listed manufacturing companies as the sample, the effectiveness of manufacturing industry level of internal control of Shanghai and Shenzhen two A shares It analyzes the factors measure and its effects. Results: ownership concentration, equity balance degree, the size of the board of supervisors, the disclosure of risk warning and countermeasures, the board of directors on disclosure of internal control work arrangements, disclosing safety production situation and the establishment of the audit committee and the listed years of manufacturing industry enterprise internal control effectiveness of positive correlation; the ratio of independent directors. The size of the board of directors, the disclosure of internal control evaluation report, internal audit report and internal control defects rectification and performance evaluation factors and manufacturing enterprise internal control effectiveness was not obvious; according to the empirical results put forward to strengthen the balance of ownership, improve corporate governance, improve the quality of information disclosure, strengthen risk awareness, improve internal control work arrangements to improve the transparency of audit the Committee attaches great importance to the degree of a number of recommendations.

【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F425;F406.7

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