我国上市公司内部控制审计报告披露研究

发布时间：2018-03-17 13:42

本文选题：上市公司　切入点：内部控制审计报告　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：国家五部委联合出台了《内部控制审计指引》,其中明令规定以2012年为时间节点,凡于境内上市的公司务必遵照指引要求落实内控管理。内部控制审计不仅需要对与财务报告相关的内部控制的制度设计完整性和执行有效性进行评价,并且还需要披露非财务报告内部控制的重大缺陷。内控审计人员的最终工作成果体现为以书面文字形式呈现出的一份审计报告,这份审计报告实际是能够帮助使用者获得很多有用信息,指导其作出合理决策。现实情况却是在2013年度的审计中,上海家化(600315)公司收到了一份持有否定意见的内部控制审计报告。但是令人费解的是,这样一份明确指出上海家化内控存在重大缺陷且对其内部控制表示否定的报告,并未使其股票下跌,反而高开高走。于是有人对内部控制审计报告内容的全面性、真实性、有效性提出质疑,不然为何市场对这份否定意见的内部控制审计报告无动于衷。因此,本文认为,为了应对日益变化的经济环境中日趋提高的使用需求,内控审计报告需要从多个角度加以完善,方能丰富内控审计报告的内在价值。本文在对有关内控审计报告的披露和质量研究进行梳理,据此提出本文的研究目标、研究内容和创新之处。其次,本文对内控审计报告的有关概念进行论述,并对内控审计报告质量的含义及衡量标准进行定义,继而阐释了我国内部控制审计报告披露的基本模式,并以基于沪、深两市A股市场2011年至2015年所披露内部控制审计报告为样本基础,从内部控制审计报告披露的总体情况、披露依据、披露内容、披露形式以及披露的真实性等多个角度,分析内控审计报告在披露方面的问题。最后,以国外内控审计方面先进的国家为蓝本,结合我国特殊国情和实际情况,从会计师事务所层面、公司层面以及监管层面提出内控审计报告披露方面的改进意见。在选题上,全球审计报告改革火热进行,其中审计报告信息含量贫乏的问题最让人关心。与欧盟国家不同的是,根据我国监管部门的相关规定,上市公司每年要请会计师事务所进行内控审计,本次审计报告改革虽然并未提及有关内控报告改革的相关事宜,但内控审计报告与传统的审计报告一样承担着企业与报告需求者传递门的角色担当,因而充分提高其质量是未来改革的趋势,所以本文对此分析是一次有意义的尝试。
[Abstract]:The five ministries and commissions jointly issued the Internal Control Audit guidelines, which stipulate that 2012 shall be the time node. Companies listed in China must comply with the guidelines to implement internal control management. Internal control audits not only need to evaluate the integrity and effectiveness of the system design and implementation of internal controls related to financial reporting, There is also a need to disclose major deficiencies in the internal controls of non-financial reports. The final work of the internal control auditors is reflected in an audit report in written form. This audit report can actually help users get a lot of useful information and guide them to make sound decisions. The reality is that in the 2013 audit, Shanghai Jiahua Co., Ltd. received a negative opinion on the internal control audit report. However, it is puzzling that such a report clearly points out that Shanghai Jiahua internal control has significant defects and negates its internal control. Instead of causing its shares to fall, it went high. Some people questioned the comprehensiveness, authenticity, and effectiveness of the internal control audit report. Otherwise, why is the market indifferent to this negative internal control audit report? therefore, in order to cope with the increasing demand for use in the ever-changing economic environment, the paper believes that the internal control audit report needs to be perfected from several angles. Only then can we enrich the intrinsic value of the internal control audit report. This paper combs the disclosure and quality research of the internal control audit report, and then puts forward the research objectives, contents and innovations of this paper. Secondly, This paper discusses the related concepts of internal control audit report, defines the meaning and measurement standard of internal control audit report quality, and then explains the basic mode of internal control audit report disclosure in China. The internal control audit reports disclosed between 2011 and 2015 in the A-share markets of Shenzhen and Shenzhen stock markets are samples based on the general situation, the basis, the content, the form and the authenticity of the disclosure of the internal control audit reports. Finally, taking the advanced countries in foreign countries as the model, combining the special national conditions and the actual situation of our country, from the level of accounting firm, the paper analyzes the problems in the disclosure of the internal control audit report. At the corporate level and at the regulatory level, suggestions are put forward to improve the disclosure of internal control audit reports. In the selection of topics, the reform of global audit reports is hot. The issue of poor information content in audit reports is of the greatest concern. Unlike in European Union countries, According to the relevant regulations of China's regulatory authorities, listed companies have to invite accounting firms to conduct internal control audits every year. Although this audit report reform does not mention the relevant matters related to the reform of internal control reports, However, the internal control audit report, like the traditional audit report, plays the role of the transmission door between the enterprise and the report requester, so it is the trend of the future reform to improve the quality of the internal control audit report, so the analysis of this paper is a meaningful attempt.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F426.72;F406.7

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