内部控制环境对内部控制有效性影响实证研究

发布时间：2018-05-05 01:19

本文选题：内部控制环境 + 内部控制有效性　；参考：《重庆工商大学》2013年硕士论文

【摘要】：2002年美国颁布《萨班斯法案》之后，如何更好的实现内部控制，已经引起了会计学界的普遍重视，其取得的成果也已经获得世界各国普遍认可。但随着安然事件等商业丑闻的出现，其内部控制体系也不断被批判，最主要的原因是，尽管已经设计了相关的内部控制制度，但并没有实现预期的有效性，结果并不理想。2008年我国颁布《企业内部控制基本规范》，为我国的内部控制实施提供了指引，标志着我国企业内部控制规范体系基本建成，随着2010年我国出台内部控制配套指引，亦是本文研究的一个契机。在如今的市场环境中，作为内部控制的基础，完善企业的内部控制环境对企业实现内部控制目标，从而最终实现价值最大化有着重要的作用。内部控制环境在影响内部控制实施认知中促进内部控制功能的形成，内部控制只有充分发挥其有效性，才能实现其在企业管理中的价值,有效的内部控制可以防止企业管理上的漏洞，避免舞弊动机，预防错误，降低企业的风险，保持企业经营管理的平稳有序，并为企业内部和外部的审计提供基础。内部控制要实现其价值就要在管理过程中充分发挥有效性，因此，本文在相关理论的基础上，以内部控制有效性为重点，采用理论与实证结合的方法，研究内部控制环境如何影响有效性的发挥，为如何优化公司内部控制环境提供参考，最终提高内部控制有效性。理论分析部分，本文首先总结了国外和国内对内部控制环境和内部控制有效性的研究现状，其次对内控环境和有效性进行了阐述和界定。实证部分，文章在理论部分分析的基础上，提出了公司内部控制环境影响内部控制有效性的6大假设，选取了2009年-2011年上证A股的公司数据，，在此基础上，按以下顺序剔除公司样本:(1)考虑到金融、保险业的行业环境，剔除金融、保险业上市公司；(2)剔除掉*ST， ST， SST开头的异常公司；(3)剔除数据异常的上市公司；(4)剔除数据不完全的样本公司。本文运用SPSS16.0和EXCEL软件对所得数据进行统计分析和多元回归，最终结果支持了大部分假设。高管团队规模、与内部控制有关的管理费用、第一大股东持股比例、企业社会责任和企业激励都会对内部控制的有效性产生重要影响，并对内部控制的有效实施发挥了重要作用。针对实证分析的结果，本文提出了以下的建议：1、适当扩大企业高管规模，对企业相关的管理费用合理控制；2、防止股权失衡，重视监事会建设；3、提高企业的社会责任感，加强对企业社会责任信息的披露；4、完善薪酬激励机制,促进内部控制效率提高。
[Abstract]:After the promulgation of Sarbanes Act in 2002, how to better realize the internal control has aroused the general attention of the accounting circles, and its achievements have been universally recognized in the world. But with the emergence of business scandals such as the Enron scandal, its internal control system has been criticized, the main reason being that, although the relevant internal control system has been designed, it has not achieved the expected effectiveness. The results are not ideal. The promulgation of the basic Standards of Internal Control of Enterprises in China in 2008 provides guidance for the implementation of internal control in our country and marks the basic completion of the internal control standard system of enterprises in our country, with the introduction of supporting guidelines for internal control in China in 2010. It is also an opportunity for this study. In today's market environment, as the basis of internal control, improving the internal control environment plays an important role in realizing the goal of internal control and realizing the value maximization. The internal control environment promotes the formation of the internal control function in the cognition of influencing the implementation of the internal control. Only by giving full play to its effectiveness, can the internal control realize its value in the enterprise management. Effective internal control can prevent the loopholes in enterprise management, avoid the motive of fraud, prevent mistakes, reduce the risk of enterprise, maintain the smooth and orderly management of enterprise, and provide the basis for internal and external audit. In order to realize the value of internal control, it is necessary to give full play to its effectiveness in the process of management. Therefore, based on the relevant theories, this paper focuses on the effectiveness of internal control, and adopts the method of combining theory and practice. This paper studies how the internal control environment affects the effectiveness of the company, provides a reference for how to optimize the internal control environment, and finally improves the effectiveness of the internal control. In the part of theoretical analysis, this paper firstly summarizes the research status of internal control environment and the effectiveness of internal control at home and abroad, and then expounds and defines the internal control environment and effectiveness. In the empirical part, based on the theoretical analysis, this paper puts forward six hypotheses that the internal control environment affects the effectiveness of internal control, and selects the data of A shares of Shanghai Stock Exchange from 2009 to 2011. Take into account the financial and insurance industry environment, remove finance, The listed company of insurance industry (Xian2) removes the STS, the abnormal company at the beginning of ST3, SST) the listed company with abnormal data, the listed company with abnormal data, and the sample company with incomplete data. In this paper, the statistical analysis and multivariate regression of the obtained data are carried out by using SPSS16.0 and EXCEL software, and the final results support most of the hypotheses. The scale of the senior management team, the management costs associated with internal control, the proportion of the largest shareholders, corporate social responsibility and corporate incentives all have important effects on the effectiveness of internal control. It also plays an important role in the effective implementation of internal control. Based on the results of empirical analysis, this paper puts forward the following suggestions: 1, to appropriately expand the scale of enterprise executives, to reasonably control the management expenses related to enterprises, to prevent equity imbalance, to attach importance to the construction of supervisory board, and to improve the social responsibility of enterprises. Strengthen the disclosure of corporate social responsibility information, improve the compensation incentive mechanism, and promote the efficiency of internal control.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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