我国上市银行股权结构对内部控制有效性的影响研究

发布时间：2018-06-07 22:50

本文选题：股权结构 + 内部控制有效性　；参考：《长安大学》2017年硕士论文

【摘要】：随着经济的对外开放,新的发展机遇相继出现,企业的经营活动也不断丰富多元化。但与此同时,也导致企业屡次出现由于内部控制问题而引发的财务危机或经营破产等事件,因此引起了国内外学者对企业内部控制问题的研究。在现代银行中,内部控制对于银行的经营与管理工作变得越来越重要,它既是银行经营管理水平的衡量标准,同时又是银行长期可持续发展的重要保障。国外对内部控制体系的建设相对比较成熟与完善,但是因为我国对内部控制的引进与实践时间较短,内部控制建立与实施的实际情况不容乐观,许多银行只是一味的做好确立内部控制制度的表面工作,而忽视内部控制的具体执行与监督,导致许多银行的内部控制运行效果不好,内部控制的真正作用没有实际发挥出来。正是基于这样的背景,本文尝试从内部控制实施的产权基础——股权结构这个影响因素出发,探究两者之间更深层次的联系,试图通过优化股权结构,完善上市银行内部治理机制,从而提高银行内部控制运行效果。本文立足于我国银行业,以我国16家上市银行为实证样本,探究银行股权结构如何对内部控制的有效性产生影响。全文一开始先对国内外相关研究的文献进行了整理与评述,分别阐述了股权结构以及内部控制有效性的有关概念,并论述了股权结构对内部控制有效性的影响机理;其次分别对我国上市银行的股权集中程度、股权制衡度与股权属性的分布状况,以及内部控制四类目标的实现情况进行横向与纵向、静态与动态的对比分析,为下文的实证分析做基础;然后根据理论分析提出假设、选取变量、设计模型,并对16家上市银行2008-2015年数据进行回归分析;实证结论为:股权集中程度同内部控制有效性之间存在负向相关关系,而股权制衡度、国家股比例、外资股比例以及流通股比例同内部控制有效性之间存在正向相关关系,最后结合回归分析的结果,提出增强内部控制运行效率的合理建议。
[Abstract]:With the opening up of the economy, new development opportunities have emerged, and the business activities of enterprises have been enriched and diversified. But at the same time, it also leads to financial crisis or business bankruptcy caused by internal control problems, which has caused the domestic and foreign scholars to study the internal control problems of enterprises. In modern banks, internal control is becoming more and more important for the operation and management of banks. It is not only the measurement standard of bank management level, but also an important guarantee for the long-term sustainable development of banks. The construction of internal control system in foreign countries is relatively mature and perfect, but because of the short time of introduction and practice of internal control in our country, the actual situation of the establishment and implementation of internal control is not optimistic. Many banks just blindly do the surface work of establishing the internal control system, but ignore the concrete implementation and supervision of the internal control, leading to many banks' internal control operation effect is not good, the real function of the internal control has not actually come into play. Based on this background, this paper attempts to explore the deeper relationship between the two from the impact factor of the property right basis of the implementation of internal control-ownership structure, and try to optimize the ownership structure. Improve the internal governance mechanism of listed banks, thereby improving the operational effect of bank internal control. This paper, based on the banking industry in China, takes 16 listed banks as an empirical sample to explore how the equity structure of banks has an impact on the effectiveness of internal control. At the beginning of the thesis, the author makes a review of the relevant literatures at home and abroad, expounds the concepts of ownership structure and the effectiveness of internal control, and discusses the influence mechanism of ownership structure on the effectiveness of internal control. Secondly, it makes a comparative analysis of the degree of equity concentration, the distribution of equity checks and balances and equity attributes, and the realization of four kinds of objectives of internal control, including horizontal and vertical, static and dynamic, respectively. Then according to the theoretical analysis, we propose assumptions, select variables, design models, and carry out regression analysis on 16 listed banks' data from 2008 to 2015. The empirical conclusions are as follows: there is a negative correlation between the degree of equity concentration and the effectiveness of internal control, while there is a positive correlation between the degree of equity balance, the proportion of state shares, the proportion of foreign capital shares and the proportion of circulating shares and the effectiveness of internal control. Finally, combining the result of regression analysis, the reasonable suggestion to enhance the efficiency of internal control is put forward.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.3;F832.51

【参考文献】