我国上市公司内部控制自我评价报告自愿性披露问题研究

发布时间：2018-01-06 04:11

本文关键词：我国上市公司内部控制自我评价报告自愿性披露问题研究　出处：《湘潭大学》2012年硕士论文　论文类型：学位论文

【摘要】：进入21世纪，国内外相继曝出诸多会计丑闻，如美国的安然、世通，国内的郑百文、银广夏。企业因缺乏健全有效的内部控制体系而导致的会计舞弊和经营失败等后果日益严重，企业所有者和相关的信息使用者越来越重视企业内部控制的建立与执行以及上市公司内部控制信息的披露。2008年6月28日，，我国财政部会同有关部门发布了《企业内部控制基本规范》，要求执行基本规范的上市公司每年度对内部控制进行自我评价并对外披露。2010年4月26日，五部委又联合发布了包括应用指引、评价指引、审计指引在内的《企业内部控制配套指引》，连同此前发布的《企业内部控制基本规范》，标志着符合我国上市公司的内部控制规范体系已基本建成。本文以上述政策法规的出台为背景，通过样本分析揭示了深沪两市A股主板上市公司内部控制评价报告披露的现状以及存在的问题，结合上市公司的自身因素和内部控制信息披露的理论基础分析了存在现有问题的原因并提出了完善我国上市公司内部控制自我评价报告披露的建议。本文共分为五部分：第一部分：绪论。提出选题的研究背景，从理论和实践两个方面阐述了内部控制评价报告披露的意义，主要是对于对信息使用者提供决策有用信息的现实意义；简要回顾了国内外关于企业内部控制信息披露的研究历程；提出了本文的研究目的，介绍本文的研究对象、研究方法和本文的结构安排。第二部分：理论基础。阐述了公司内部控制评价报告的概念与作用，分析了企业内部控制信息披露的三个理论基础。第三部分：理论分析。内部控制信息披露的三个理论基础作用于企业内部控制信息披露行为的机制分析，结合企业的自身因素从理论上分析对公司内部控制评价报告形成影响的过程。第四部分：企业内控评价报告披露的数据分析。本章从上市地点、控股股东性质、是否受到特别处理、披露内容等几个角度展现了我国上市公司内控报告披露的特征，并对存在问题的原因进行了分析。第五部分：政策建议。本章尝试从完善公司治理、健全内控相关规范和加强外部监管等三方面提出改善和完善我国内部控制评价报告披露的建议。
[Abstract]:In twenty-first Century, both at home and abroad have exposed many accounting scandals, such as Enron, WorldCom, domestic Zheng Baiwen, Yinguangxia. Enterprises caused by the lack of sound internal control system effective accounting fraud and business failure and other serious consequence, business owners and related information users pay more attention to the establishment and execution of internal control and information the disclosure of Listed Companies in June 28th.2008 enterprise internal control, China's Ministry of Finance in conjunction with the relevant departments issued the basic norms of internal control > <, required to perform the basic norms of the listed company's annual internal control self-assessment and external disclosure of.2010 in April 26th, five ministries jointly issued guidelines for assessment, including the application guidelines audit guidelines, "supporting guidelines for enterprise internal control basic norms > >, together with previously published" enterprise internal control, marked with me The internal control standard system of the listed companies of the country has been basically completed.
Based on the above policy as the background, through the analysis of the samples reveals the present situation of disclosure of internal control evaluation report of the two cities of Shenzhen and Shanghai A shares listed on the main board, and the existing problems, combined with the listed company's own factors and internal control information disclosure theory analyzes the reasons of existing problems and put forward to improve the self evaluation report disclosure the suggestions of internal control of Listed Companies in China. This paper is divided into five parts: the first part: introduction. The research background of the topic, from two aspects of theory and practice, expounds the significance of internal control evaluation report disclosure, mainly for practical significance provides useful information for the information users; a brief review of the research at home and abroad the process for the enterprise internal control information disclosure; put forward the purpose of this study, introduces the research object, research methods and the Arrange the structure of the text. The second part: the theoretical basis. This paper discusses the concept and function of internal control evaluation report of the company, analyzes the three theoretical basis of the internal control information disclosure. The third part: theoretical analysis. In the mechanism of information disclosure of enterprise internal control analysis of internal control information disclosure of the three theoretical basis, the factors combined with the theoretical analysis of the process of impact assessment report of the internal control of the company. The fourth part: the analysis of the internal control evaluation report disclosure data. This chapter from the place of listing, the nature of controlling shareholders, whether by special treatment, several aspects of disclosure to show the characteristics of the internal control report disclosure of Listed Companies in China. And the causes of the problems are analyzed. The fifth part: policy suggestions. This chapter attempts to improve corporate governance, improve internal control and strengthen the relevant norms The three aspects of external supervision put forward suggestions to improve and improve the disclosure of internal control evaluation report in China.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F276.6;F275;F832.51

【参考文献】