董事会、监事会特征对我国上市公司内部控制有效性的影响研究

发布时间：2018-01-01 22:06

本文关键词：董事会、监事会特征对我国上市公司内部控制有效性的影响研究　出处：《东华大学》2012年硕士论文　论文类型：学位论文

【摘要】：内部控制有利于提高上市公司运作管理水平以及防范风险的能力,能够进一步厘清经营机制,完善现代企业制度。合理的董事会结构将会直接影响到企业各个要素的配置效率以及公司重大事项的决策,影响到内部控制制度能否可以科学地建立以及有效的执行。同时,上市公司的监事会需要对股东大会、董事会以及公司全体职工负责,通过对董事会和经理层的监督来保证公司利益和股东利益的实现。监事会也将审核公司董事会是否正当经营以及监督决策的正确性,以此来提高内部控制的有效性。所以董事会、监事会特征和内部控制的效率是密切相关的。本文主要探讨了董事会以及监事会特征对公司内部控制有效性的影响。首先阐述了内部控制的概念和相关理论,分析了董事会、监事会特征与内部控制有效性的作用机制。其次本文根据COSO-内部控制整合框架以及相关文献,提出了内部控制有效上市公司和内部控制失效上市公司的标准。统计分析2006-2011被证监会处罚的上市公司并对其进行评价,共计73家上市公司作为内部控制失效的上市公司样本,再根据内部控制有效上市公司的标准,配对选取了73家内部控制有效的上市公司进行实证研究。在本文的实证研究中,首先根据内部控制失效以及内部控制有效上市公司的标准,分析了样本公司内部控制失效以及有效的现状,使用SPSS软件对内部控制有效和失效的两种样本的上市公司进行了描述性统计、相关性分析以及多元回归分析。研究发现我国上市公司的内部控制制度并不完善,需要加强董事会独立董事成员以及监事会成员的专业比例,合理安排董事会会议以及监事会会议的召开次数,增强董事会和监事会的持股比例,通过激励董事会和监事会成员来提升公司内部控制的有效性。最后基于实证结论,结合我国上市公司在内部控制建设中面对的内外部环境,提出相应的政策建议。本文探讨了董事会、监事会与内部控制有效性相互之间的作用机制,有助于丰富内部控制理论体系。其次,从实证角度检验了董事会特征和监事会特征对内部控制有效性的影响,并从这两个方面提出改善内部控制制度的措施,这有助于在公司运作管理的过程中提高内部控制的有效性。
[Abstract]:The internal control of listed companies can improve the operation management level and risk prevention capacity, to further clarify the management mechanism, improve the modern enterprise system. The reasonable structure of the board of directors will directly affect the major issues of the enterprises the efficiency of elements and the company's decision to affect whether the internal control system can be scientifically established and executed effectively. At the same time, the board of supervisors of listed companies to shareholders' meeting, board of directors and the company responsible for all employees, to ensure the realization of the interests of the company and the interests of shareholders through the supervision of the board of directors and managers. The board of supervisors will review the correctness of the board of directors of the company are legitimate business decision-making and supervision, in order to improve the effectiveness of internal control the board of directors. Therefore, the efficiency of the characteristics of the board of supervisors and internal control are closely related.
This paper mainly discusses the characteristics of the board of directors and the board of supervisors of the effectiveness of internal control. The concept of internal control and related theory, analysis of the board of directors, board of supervisors and the effectiveness of the internal control mechanism. Secondly, according to the COSO- internal control integrated framework and related literature, this paper puts forward the internal control the effective of listed companies and the failure of the internal control standard of listed companies. Statistical analysis of 2006-2011 punishment by the Commission listed companies and the evaluation, a total of 73 listed companies as the failure of the internal control of listed companies according to the sample, the effective internal control standard of listed companies, selected 73 pairs of effective internal control of listed companies the empirical research.
In this paper, according to the failure of internal control and internal control standard of listed companies, analyzes the current situation of the Sample Firms internal control failure and effective use of SPSS software, the descriptive statistics of the listed company internal control and failure of the two kinds of sample analysis, correlation analysis and multiple regression. The study found that internal control system of listed company of our country is not perfect, the need to strengthen the board of directors of the independent directors and the proportion of professional members of the board of supervisors, reasonable arrangements for the meeting of the board of directors held a number of meetings of the board of supervisors and the enhancement of the shareholding ratio of directors and board of supervisors, the board of directors and the board of supervisors by encouraging members to enhance the effectiveness of the internal control of the company. Finally, based on the empirical conclusion, facing in the construction of the internal control of Listed Companies in China's internal and external environment, puts forward the corresponding policy Suggestions.
This paper discusses the board of directors, board of supervisors and the internal control mechanism of the effectiveness of each other and help to enrich the theory of internal control system. Secondly, from the perspective of empirical test of the characteristics of the board of directors and board of supervisors of the characteristics of the impact of internal control, internal control system and put forward the improvement measures from these two aspects. This helps to improve the effectiveness of internal control in the process of enterprise operation and management.

【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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