上市公司内部控制信息披露影响因素实证研究——基于深市主板A股上市公司2009年数据分析

发布时间：2018-03-16 00:28

本文选题：公司治理　切入点：内部控制　出处：《首都经济贸易大学学报》2011年05期 　论文类型：期刊论文

【摘要】：本文根据《企业内部控制基本规范》以及《深圳证券交易所上市公司内部控制指引》设计了内部控制信息披露程度评分表,同时从公司治理角度选择了6个可能的影响因素,通过理论分析提出研究假设,并构建多元线性回归模型,运用深市主板A股上市公司2009年的数据对假设进行了检验。实证结果表明:管理层持股比例越高、设立"四委"、设立内部审计部门的上市公司其内部控制信息披露水平越高,而股权集中度、第一大股东性质、董事长与总经理是否两职合一这三个解释变量虽然对内部控制信息披露水平有影响,但是影响并不显著。
[Abstract]:According to the basic norms of Enterprise Internal Control and the guidelines on Internal Control of listed companies in Shenzhen Stock Exchange, this paper designs a rating table of the degree of disclosure of internal control information, and selects six possible influencing factors from the perspective of corporate governance. Through theoretical analysis, this paper puts forward the research hypothesis, and constructs the multiple linear regression model, and tests the hypothesis by using the data of the A-share listed companies on the Shenzhen main Board on 2009. The empirical results show that the higher the management shareholding ratio is, the higher the management ownership ratio is. The higher the level of disclosure of internal control information of listed companies with the establishment of the "fourth Committee" and the establishment of internal audit departments, and the higher the degree of ownership concentration, the nature of the largest shareholder, Whether the chairman and the general manager are in the same position these three explanatory variables have an impact on the level of internal control information disclosure but the impact is not significant.
【作者单位】：首都经济贸易大学会计学院;清华大学;
【基金】：教育部人文社科项目《基于内部控制评价的企业风险预警问题研究》(批准号10YJC630310)
【分类号】：F275;F832.51;F224

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