上市公司内部控制缺陷的认定及影响因素分析

发布时间：2018-11-11 08:17

【摘要】：近年来相继发生的财务舞弊事件，充分暴露了我国上市公司发展和监管中内部控制的不健全，内部控制缺陷，作为衡量企业内部控制建设的重要指标，逐渐引起人们的高度关注，，我国财政部和证券监管部门纷纷开始重视上市公司内部控制缺陷的分析和研究，以促进建立有效的内部控制体系。本文在前人研究的基础上对内部控制缺陷的认定进行了界定和分析，建立了一系列内部控制缺陷的评价指标，讨论了五类典型因素对企业内部控制缺陷的影响，并以2010年深市A股披露内部控制自我评价报告的349家上市公司为研究样本，通过建立模型，假设检验，分析各因素对上市公司内部控制缺陷严重程度的影响。本篇论文具体分为以下六个部分：第一章主要对本文的研究目的、研究现状、研究方法、研究内容和研究的创新点及局限性进行了简要分析。第二章重点介绍了内部控制缺陷的相关概念、分类，以及内部控制缺陷和内部控制局限性的关系。第三章的主要内容是内部控制缺陷的认定，并通过建立一系列内部控制缺陷评价指标来对上市公司内部控制缺陷进行评价和分级。第四章分析了影响上市公司内部控制缺陷的五个重要因素，包括：上市公司经营复杂性、上市公司的经营风险、上市公司内部控制建设、上市公司内部治理结构和上市公司内部控制监督。第五章通过对349家样本公司内部控制缺陷的评价和影响因素的量化分析，从实证的角度论证了本文的观点。第六章主要结合前文对上市公司内部控制缺陷的分析，针对上市公司内部控制建设提出几条合理的意见和建议。本文实证分析的结果是：公司经营复杂性、企业销售增长率、股权集中度与内部控制缺陷的严重程度显著正相关，每股收益与内部控制缺陷的严重性显著负相关，存货比率、上市年限和独立董事比例受外界环境影响较大，对内部控制缺陷严重程度的影响不显著。
[Abstract]:The financial fraud in recent years has fully exposed the imperfections of internal control and internal control defects in the development and supervision of listed companies in China, as an important index to measure the construction of internal control in enterprises. Gradually, people pay more and more attention to it. The Ministry of Finance and the securities regulatory department have begun to pay more attention to the analysis and research of the internal control defects of listed companies in order to promote the establishment of an effective internal control system. On the basis of previous studies, this paper defines and analyzes the identification of internal control defects, establishes a series of evaluation indexes of internal control defects, and discusses the influence of five typical factors on the internal control defects of enterprises. Taking 349 listed companies that disclosed self-evaluation report of internal control in Shenzhen Stock Market in 2010 as the research sample, the influence of various factors on the severity of internal control defects of listed companies was analyzed by establishing models and hypothesis tests. This paper is divided into the following six parts: the first chapter mainly analyzes the purpose of this paper, research status, research methods, research content, innovation and limitations of the research. The second chapter mainly introduces the concept and classification of internal control defects and the relationship between internal control defects and internal control limitations. The third chapter is the identification of internal control defects, and through the establishment of a series of internal control defects evaluation indicators to evaluate and grade the internal control defects of listed companies. The fourth chapter analyzes the five important factors that affect the internal control defects of listed companies, including: the complexity of the operation of listed companies, the operational risks of listed companies, the construction of internal control of listed companies. The internal governance structure of the listed company and the supervision of the internal control of the listed company. The fifth chapter analyzes the internal control defects of 349 sample companies and the quantitative analysis of the influencing factors, and demonstrates the viewpoint of this paper from the perspective of empirical analysis. The sixth chapter analyzes the defects of internal control of listed companies, and puts forward some reasonable opinions and suggestions for the construction of internal control of listed companies. The results of this empirical analysis are as follows: company management complexity, enterprise sales growth rate, equity concentration are significantly positively correlated with the severity of internal control defects, EPS is negatively correlated with the severity of internal control defects, and inventory ratio. The period of listing and the proportion of independent directors are greatly affected by the external environment, but the impact on the severity of internal control defects is not significant.
【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

【参考文献】