创业板上市公司内部控制信息披露影响因素实证研究

发布时间：2018-03-21 07:14

本文选题：创业板上市公司　切入点：内部控制信息　出处：《武汉科技大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的发展，创业板上市公司也应运而生。但创业板上市公司成立时间相较主板上市公司来说较短，其具有成长不稳定性以及风险较大等系统性特征，此时内部控制的信息披露尤为重要，这不仅仅关系到创业板企业在资本市场中稳定长期发展，同时也与投资人的利益紧紧相关。虽然我国学者对内部控制信息披露研究开展已久，但是大多都集中在主板上市公司，针对创业板上市公司的文章较少。因此本文具体针对创业板上市公司自身的特征重点分析影响创业板上市公司的关键因素，从而根据这些关键点来对创业板上市公司内部控制信息披露提出有效、合理的建议。本文在实证研究的过程中，将影响内部控制信息披露的因素归集为成长性因素、风险性因素、公司经营质量因素、债权人因素、外部审计因素、公司治理特征以及公司自身特征这七大因素。通过建立模型来验证所提出的的基本假设并且得出结论。通过研究发现，创业板上市公司中影响内部控制信息披露较为显著的因素为高管薪酬和地区因素，，其中高管薪酬与内部控制信息披露成正相关，而地区则与内部控制信息披露成负相关。最后则通过上述所验证的结论对创业板上市公司提出建议，主要是规范内部控制信息披露报告形式，加强外部监督以及合理优化创业板公司的治理结构。
[Abstract]:With the economic development of our country, the gem listed companies also emerge as the times require. However, the gem listed companies are shorter than the main Board listed companies, and have the characteristics of unstable growth and high risk. At this time, the disclosure of information about internal control is particularly important, which is not only related to the stable and long-term development of gem enterprises in the capital market. At the same time, it is closely related to the interests of investors. Although Chinese scholars have been studying the disclosure of internal control information for a long time, most of them are concentrated on the main board listed companies. Therefore, this paper focuses on the characteristics of the gem listed companies to analyze the key factors that affect the gem listed companies. According to these key points, this paper puts forward effective and reasonable suggestions on the disclosure of internal control information of gem listed companies. In the process of empirical research, the factors that affect the disclosure of internal control information are grouped into growth factors, risk factors, business quality factors, creditor factors, external audit factors. Corporate governance characteristics and corporate characteristics of the seven major factors. Through the establishment of a model to verify the proposed basic assumptions and draw conclusions. The significant factors affecting the disclosure of internal control information in gem listed companies are executive compensation and regional factors, in which executive compensation is positively related to disclosure of internal control information. And the region is negatively related to the disclosure of internal control information. Finally, through the conclusions verified above, recommendations are made to listed companies on the gem, mainly to standardize the form of internal control information disclosure reports. Strengthen external supervision and reasonable optimization of the gem corporate governance structure.
【学位授予单位】：武汉科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

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