食品行业上市企业公司治理对内部控制有效性影响研究

发布时间：2018-05-05 19:08

本文选题：食品行业上市企业 + 内部控制　；参考：《湖南工业大学》2017年硕士论文

【摘要】：内部控制一直是各行业关注的热点,自2008年财政部颁布《企业内部控制基本规范》以来,人们越来越意识到内部控制有效性的重要性。公司治理作为影响内部控制有效性的因素之一,如何健全公司治理,以发挥内部控制有效性的作用,促进企业在市场竞争中获得生存优势,也是人们一直以来致力于解决的问题。食品行业近几年来一直备受公众关注,频频发生的食品安全问题引发人们了对食品行业上市企业的内部控制的思考。鉴于以上原因,本文以食品行业上市企业为研究对象,研究公司治理对内部控制有效性的影响,从公司治理角度得出提升食品行业上市企业内部控制有效性的建议。论文主要分为五部分,第一部分为绪论。阐述本文的研究背景和研究意义,并对公司治理和内部控制有效性的研究文献进行了综述,介绍了文章的研究思路及内容,提出了文章的创新点。第二部分为文章的理论部分,介绍了公司治理和内部控制的概念,阐述了公司治理对内部控制有效性影响的理论基础。第三部分分析了食品行业上市内部控制有效性和公司治理的现状。第四部分为实证部分,通过从公司治理角度对内部控制有效性影响提出研究假设,选取相应变量构建多元线性回归模型,进行客观的实证分析。分析发现,高管持股比、公司规模与内部控制有效性具有显著的反向关系;社会机制、产品竞争市场与内部控制有效性呈显著的正向关系;第一大股东持股比、董事会议次数、独立董事比例、高管人数对内部控制有效性呈非显著的正向作用;第一大股东性质、董事会规模、董事薪酬、监事规模、董事长兼任总经理、债务融资规模对内部控制有效性呈非显著的负向作用。第五部分针对实证结果,提出从股权结构,董事会、监事会特征,管理层激励等方面提高食品行业上市企业内部控制有效性。最后,指出本文的不足之处,并对未来提出展望。
[Abstract]:Internal control has always been the focus of attention in various industries. Since the Ministry of Finance promulgated the basic Standard of Enterprise Internal Control in 2008, people have become more and more aware of the importance of the effectiveness of internal control. Corporate governance is one of the factors affecting the effectiveness of internal control. How to improve corporate governance in order to play the role of internal control effectiveness and promote enterprises to obtain survival advantage in market competition. It is also a problem that people have been working to solve. The food industry has been concerned by the public in recent years, and the frequent occurrence of food safety problems has caused people to think about the internal control of listed enterprises in the food industry. In view of the above reasons, this paper takes the food industry listed enterprises as the research object, studies the influence of corporate governance on the effectiveness of internal control, and draws some suggestions from the perspective of corporate governance to improve the effectiveness of the internal control of food industry listed enterprises. The paper is divided into five parts, the first part is the introduction. This paper expounds the research background and significance of this paper, summarizes the research literature on the effectiveness of corporate governance and internal control, introduces the research ideas and contents of the article, and puts forward the innovative points of the article. The second part is the theoretical part of the article, which introduces the concepts of corporate governance and internal control, and expounds the theoretical basis of the influence of corporate governance on the effectiveness of internal control. The third part analyzes the status of food industry listed internal control effectiveness and corporate governance. The fourth part is the empirical part, through the research hypothesis of the effectiveness of internal control from the perspective of corporate governance, select the corresponding variables to build a multivariate linear regression model, and carry out an objective empirical analysis. It is found that there is a significant reverse relationship between executive ownership ratio, company size and effectiveness of internal control; social mechanism, product competitive market and effectiveness of internal control have a significant positive relationship; the first largest shareholder holding ratio, the number of board meetings, The proportion of independent directors and the number of senior executives have no significant positive effect on the effectiveness of internal control; the nature of the first major shareholder, the size of the board of directors, the remuneration of directors, the scale of supervisors, the chairman of the board and the general manager, Debt financing scale has no significant negative effect on the effectiveness of internal control. The fifth part proposes to improve the effectiveness of internal control of listed enterprises in food industry from the aspects of ownership structure, board of directors, board of supervisors, management incentive and so on. Finally, points out the deficiency of this paper, and puts forward the prospect to the future.
【学位授予单位】：湖南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F271;F406.7;F426.82

【参考文献】