金亚科技内部控制信息披露问题研究

发布时间：2018-04-16 05:30

本文选题：创业板 + 内部控制　；参考：《辽宁大学》2017年硕士论文

【摘要】：受到萨班斯法案的影响,我国经过不断的探索相继出台了相关规范和指引,自此我国资本市场内部控制信息披露逐渐趋于规范。我国相关制度的发布使更多公众开始了解企业内控制度,同时越来越多的信息使用者开始重视信息披露状况。我国内部控制信息披露目前仍处于弱强制性披露阶段,在相关规范和指引的建立上仍然体现出一系列问题,例如对信息披露的内容和格式没有规范要求,使得上市公司对披露形式具有选择性,导致披露质量参差不齐,损害信息使用者的利益。创业板上市公司作为我国资本市场的一个新兴板块,为大量的中小企业提供了融资平台,在资本市场上地位不断上升。金亚科技作为创业板上市公司,处于高科技产业领域,具有高成长性、高风险性的特点,内部控制较为薄弱,信息披露存在一系列问题和不足。因此深入研究金亚科技内控信息披露中存在的问题,剖析导致问题的原因,并提出完善内控信息披露的建议具有十分重要的意义。本文选取2015年被聘请的注册会计师对当年内部控制提出否定意见的创业板上市公司金亚科技股份有限公司为研究对象,利用案例分析法以及定性分析法与归纳相结合的方法进行研究,通过文献研究法对内控信息披露有关文献资料的查阅,结合现有的内控信息披露有关规范及指引的要求进行分析。本文共分为五个部分,通过对内控信息披露的概述,了解相关理论及披露要求,结合金亚科技这一个体进行分析,深入研究存在的问题及导致问题的具体原因,对此得出一系列启示并提出完善建议,使其提高信息的披露度,做到披露详尽、真实可靠、格式规范。
[Abstract]:Under the influence of Sarbanes Act, our country has issued related norms and guidelines through continuous exploration. Since then, the disclosure of information of internal control in China's capital market has become more and more standardized.With the release of relevant systems in China, more and more people begin to understand the internal control system of enterprises, and more and more information users begin to attach importance to the situation of information disclosure.At present, the disclosure of internal control information in our country is still in the stage of weak mandatory disclosure, and there are still a series of problems in the establishment of relevant norms and guidelines, for example, there is no standard requirement for the content and format of information disclosure.The listed companies have selectivity to the disclosure form, which leads to the uneven quality of disclosure and damages the interests of information users.Gem listed companies as a new sector of the capital market in China, for a large number of small and medium-sized enterprises to provide financing platform, in the capital market status is rising.As a listed company of gem, Jinya Technology is in the field of high-tech industry, which has the characteristics of high growth, high risk, weak internal control and a series of problems and deficiencies in information disclosure.Therefore, it is of great significance to study deeply the problems existing in the disclosure of internal control information in Jinya Science and Technology, to analyze the causes of the problems, and to put forward some suggestions to improve the disclosure of internal control information.This paper selects the listed company of gem Jinya Science and Technology Co., Ltd., which was employed in 2015, as the research object, which has put forward negative opinions on the internal control of that year.Using the method of case analysis and qualitative analysis combined with inductive analysis, the paper makes a research on the reference of internal control information disclosure through the method of literature research.Combined with the existing internal control information disclosure specifications and guidelines for analysis.This paper is divided into five parts, through the overview of internal control information disclosure, understand the relevant theory and disclosure requirements, combined with the individual Jinya Science and Technology to carry out an analysis, in-depth study of the existing problems and the specific causes of the problems,In this paper, a series of revelations and suggestions are put forward to improve the disclosure degree of information, to make the disclosure detailed, true and reliable, and to standardize the format.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6

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