内部控制披露度指标体系构建及有效性检验

发布时间：2018-10-23 07:57

【摘要】：2008年6月，财政部、证监会、审计署、银监会、保监会联合公布了《企业内部控制基本规范》。随后在2010年4月，政府五部委又联合颁布了《企业内部控制配套指引》，规定2011年1月1日起在境内外同时上市的公司执行，，在上海证券交易所和深圳证券交易所主板上市的公司2012年1月1日起执行。随着这些规范制度的出台，既标志着中国企业内部控制规范体系基本完成，同时也表明以往上市公司内部控制的评价标准和审计标准即将过时，上市公司将统一采用最新完成的内部控制规范体系进行评价和审计企业内部控制。因此，尽快建立健全内部控制披露程度评价标准，循序渐进地推进中国企业的内部控制信息披露工作成为当务之急。为了评价内部控制信息披露程度本文构建了评价指标体系,并对其进行有效性检验。本文主要包括五部分内容，首先对前人学者的研究成果进行总结评述，分析学者现阶段的研究状况。然后阐述了内部控制信息披露的基本理论知识，为进一步研究内部控制信息披露奠定基础。其次是在对中国上市公司内部控制信息披露的现状进行分析的基础上，提出了中国内部控制披露中存在的问题及其原因。进而以中国企业内部控制规范体系为主要依据，基于熵值取权法构建了内部控制披露度指标体系。最后以内部控制目标完成水平作为内部控制披露真实程度的替代变量，通过以2011年沪市上市公司为研究样本的有效性实证检验，证明了该指标体系的有效性和应用性。
[Abstract]:In June 2008, the Ministry of Finance, the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission and the Insurance Regulatory Commission jointly promulgated the basic norms for Internal Control of Enterprises. Subsequently, in April 2010, the five government ministries and commissions jointly issued the "supporting guidelines for Internal Control of Enterprises", which stipulates that companies listed both inside and outside China will implement the guidelines from January 1, 2011. Companies listed on the main board of the Shanghai Stock Exchange and Shenzhen Stock Exchange were listed on January 1, 2012. With the introduction of these normative systems, it not only marks the basic completion of the internal control system of Chinese enterprises, but also indicates that the evaluation standards and audit standards of the internal control of listed companies in the past are about to become obsolete. Listed companies will adopt the newly completed internal control standard system to evaluate and audit the internal control of enterprises. Therefore, it is urgent to establish and improve the evaluation standard of internal control disclosure degree as soon as possible, and to promote the internal control information disclosure work of Chinese enterprises step by step. In order to evaluate the degree of internal control information disclosure, this paper constructs an evaluation index system, and carries on the validity test to it. This paper mainly includes five parts. Firstly, the research results of previous scholars are summarized and reviewed, and the current research situation of scholars is analyzed. Then the basic theoretical knowledge of internal control information disclosure is expounded, which lays a foundation for further research on internal control information disclosure. Secondly, on the basis of analyzing the current situation of the disclosure of internal control information of listed companies in China, the paper puts forward the problems and causes of the disclosure of internal control in China. Based on the standard system of internal control in Chinese enterprises, the index system of internal control disclosure is constructed based on entropy method. Finally, the completion level of internal control objectives is taken as a substitute variable for the true degree of internal control disclosure. The validity and applicability of the index system are proved by empirical test of the effectiveness of the listed companies in Shanghai Stock Exchange in 2011.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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