基于公司治理的我国上市公司内部控制信息披露研究

发布时间：2018-03-11 05:06

本文选题：公司治理　切入点：内部控制　出处：《山东财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：进入20世纪后，全球频发的一些财务舞弊案件使企业的监管者和投资者逐渐意识到上市公司内部控制信息披露的重要性，与国外的一些发达国家相比，我国的内部控制制度的研究起步较晚，有关公司内部控制的建立、健全制度，内部控制信息披露的理论和实践尚处于发展期。2008年6月，五部委联合颁布的《企业内部控制基本规范》，这是我国第一部比较成型的关于公司内部控制内容的规范，自此我国上市公司的内部控制信息披露进入强制披露阶段。公司治理与内部控制信息披露两者是密切联系，相辅相成，，缺一不可的。公司治理结构的完善程度影响着内部控制信息披露的质量，另一方面，良好的内部控制信息披露也有利于公司治理的改善，是完善公司治理结构的重要前提和基础。如若没有健全完善的公司治理结构与内部控制信息披露的有效联系衔接，纵使内部控制制度再严密健全也难以取得预期的控制成效。本文以委托代理理论、经济学中的信息不对称理论和信号传递理论为理论基础，研究了中国上市公司的公司治理结构对内部控制信息披露程度的影响因素。首先对公司治理与内部控制、公司治理结构与内部控制信息披露的关系进行了理论分析，总结了我国现行的有关上市公司内部控制与内部控制信息披露有关的法律规章制度，并且对公司治理结构中内部治理机制对我国上市公司的内部控制信息披露的影响做了理论分析，在理论分析的基础上，利用我国上市公司2012年度沪深两市A股的年报披露证据（剔除部分数据），运用描述性统计方法对我国现行上市公司的内部控制信息披露状况做了统计分析，并归纳了公司治理结构中的股权结构和董事会结构对内部控制信息披露的影响。实证研究结果表明，影响我国内部控制信息披露的公司内部治理机制的主要因素是审计委员会的设置、董事长与总经理是否兼任这两个因素，上市公司设置审计委员会，能够对公司的内部控制信息披露程度产生积极的影响，董事长与总经理两职兼任情况会对上市公司的内部控制信息披露产生消极影响。因此，在上市公司的实践治理中，应大力推行审计委员会制度，明确审计委员会的职责和权限，并做好对上市公司审计委员会的监督检查工作。
[Abstract]:Since 20th century, the frequent financial fraud cases in the world have made the regulators and investors of enterprises gradually realize the importance of disclosure of internal control information of listed companies, compared with some developed countries. The research of internal control system in our country started relatively late. The theory and practice of establishing and perfecting the internal control system and the information disclosure of the internal control system are still in the developing stage. June 2008, The "basic Standards for Enterprise Internal Control", jointly promulgated by the five ministries and commissions, is the first relatively formative norm on the content of internal control in companies in China. Since then, the disclosure of internal control information of listed companies in China has entered the stage of compulsory disclosure. Corporate governance and disclosure of internal control information are closely related and complement each other. The perfection of corporate governance structure affects the quality of internal control information disclosure. On the other hand, good internal control information disclosure is also conducive to the improvement of corporate governance. It is an important premise and foundation to perfect the corporate governance structure. Without the effective connection between the perfect corporate governance structure and the disclosure of internal control information, even if the internal control system is tight and sound, it will be difficult to achieve the expected control effect. This paper is based on principal-agent theory, information asymmetry theory and signal transmission theory in economics. This paper studies the factors that influence the degree of information disclosure of internal control by the corporate governance structure of listed companies in China. Firstly, the relationship between corporate governance and internal control, the relationship between corporate governance structure and information disclosure of internal control is analyzed theoretically. This paper summarizes the current laws and regulations concerning the internal control of listed companies and the disclosure of internal control information. And the influence of the internal governance mechanism in the corporate governance structure on the disclosure of internal control information of the listed companies in China is analyzed theoretically, and on the basis of the theoretical analysis, Based on the evidence of annual report disclosure of Shanghai and Shenzhen A-shares listed companies in China in 2012, this paper makes a statistical analysis of the internal control information disclosure of China's current listed companies by means of descriptive statistical method. The influence of ownership structure and board structure on the disclosure of internal control information is summarized. The main factors that affect the internal governance mechanism of the company in our country are the setting up of the audit committee, whether the chairman and the general manager are both responsible for these two factors, and whether the listed company has set up the audit committee. It can have a positive impact on the degree of disclosure of internal control information of the company, and the dual appointment of chairman and general manager will have a negative impact on the disclosure of internal control information of listed companies. Therefore, in the practical governance of listed companies, The audit committee system should be carried out vigorously, the responsibility and authority of the audit committee should be clearly defined, and the supervision and inspection of the audit committee of the listed company should be done.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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