我国创业板上市公司内部控制信息披露研究

发布时间：2018-04-14 04:13

本文选题：创业板 + 内部控制信息披露　；参考：《集美大学》2012年硕士论文

【摘要】：随着我国企业内部控制基本规范及配套指引的相继发布和推行，上市公司内部控制的建立及与之相关的信息披露正逐渐形成统一和规范的格局。创业板上市公司作为我国资本市场重要的新兴组成部分，研究其内部控制信息披露对创业板公司自身乃至整个资本市场都具有重要的意义。本文主要以2010年153家创业板上市公司的《内部控制自我评价报告》为研究对象，对目前创业板公司的内部控制信息披露水平进行评价。首先，本文对创业板上市公司的基本情况和内部控制自我评价报告披露情况进行了描述性统计分析，接着通过基于五级李克特量表的内容分析法建立评价指标，对内部控制自我评价报告的信息披露质量进行综合评分，然后对得分最高最低的两家公司进行了案例讨论，最后在研究结果的基础上给出相关政策建议。根据描述性统计及综合评分得出的结论是：虽然披露内部控制自我评价报告已成创业板上市公司的共识，但由于内外部原因，比如自我评价的依据不统一及上市公司专业人才缺乏等，创业板上市公司对于处于信息劣势的外部利益相关者决策密切相关的战略及风险等涉及甚少，信息含量低，内部控制信息披露质量总体低下，仍然处于形式披露阶段。对此，建议监管部门进一步统一及细化内部控制信息披露规则，尤其是自我评价报告的格式及内容，同时强化内部控制有效性责任主体的法律责任，并推广披露质量高的上市公司模板；另外，创业板自身要引进内部审计、战略管理、风险控制等专业人才，，重视自身内部控制建设，进一步提高风险披露意识，规范披露格式及内容，提高披露的信息含量。
[Abstract]:With the issuance and implementation of the basic norms and supporting guidelines for the internal control of Chinese enterprises, the establishment of the internal control of listed companies and the related information disclosure are gradually forming a unified and standardized pattern.As an important emerging part of China's capital market, it is of great significance to study the disclosure of internal control information for gem companies and even the whole capital market.In this paper, the internal control self-evaluation report of 153 gem listed companies in 2010 is taken as the research object, and the level of internal control information disclosure of gem companies is evaluated.First of all, this paper makes a descriptive statistical analysis on the basic situation of gem listed companies and the disclosure of internal control self-evaluation report, and then establishes the evaluation index through the content analysis method based on the five-level Richter scale.The internal control self-evaluation report on the quality of information disclosure is comprehensively rated, then the highest and lowest score of the two companies were discussed, and finally on the basis of the results of the relevant policy recommendations.According to descriptive statistics and comprehensive score, it is concluded that although the disclosure of internal control self-evaluation reports has become the consensus of gem listed companies, but for internal and external reasons,For example, the basis of self-evaluation is not uniform and there is a lack of professional personnel in listed companies, and the gem listed companies have little involvement in the strategies and risks that are closely related to the decision-making of the external stakeholders who are in the information disadvantage, and the information content is low.Internal control information disclosure quality is low, still in the formal disclosure stage.In view of this, it is suggested that the regulatory authorities should further unify and refine the rules of disclosure of internal control information, especially the format and content of self-evaluation reports, and at the same time strengthen the legal responsibility of the subject responsible for the effectiveness of internal control.In addition, gem itself should introduce professionals such as internal audit, strategic management and risk control, attach importance to the construction of its own internal control, and further enhance its awareness of risk disclosure.Standardize the format and content of disclosure and improve the information content of disclosure.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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