新内部控制制度下信息披露探究

发布时间：2018-01-04 00:36

本文关键词：新内部控制制度下信息披露探究　出处：《江西财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：信息是对资本市场有效性的具有基础性影响的因素。会计信息披露的真实性和充分性是资本市场资源配置效率、运行效率的关键决定因素之一。然而自2001年美国安然、世通等一系列恶性会计信息造假案的曝光以来,许多投资者不再充分信任上市公司会计信息的真实性和披露的充分性,这严重危害了资本市场的效率。我国2008年颁布了《内部控制基本规范》,2010年发布了《企业内部控制配套指引》,共同构建了我国上市公司内部控制规范体系,对上市公司内部控制信息披露的提出了强制性要求。可见,内部控制及其信息披露已经成为中外会计界普遍关注的热点问题。因此,对上市公司内部控制信息披露的研究具有重要意义。笔者主要是基于上述考虑,研究在现行法规下我国内部控制信息披露的现状,分析产生这种现状的原因,以及针对目前存在的这些不足提出相关的建议。论文首先应用证券市场有效性理论、委托代理理论、公司治理理论、信号理论等方面对内部控制信息披露的重要性、强制性与自愿性披露的意义进行了充分地探析。理论阐明了有效的市场关注内部控制信息。内部控制信息披露制度是缓解委托人与代理人之间冲突的有效的制度设计之一。内部控制就是旨在弥补公司治理契约关系中的不完全性,确保公司取得比较优势,实现这种契约的一项执行机制。管理层有动力披露内部控制信息以向市场传递良好的信号,从而引导市场上优质资源流向自己的公司。第二部分本文对我国内部控制信息披露制度演变进行了说明,从早期的自愿性披露阶段的内控信息披露要求到近年发布的《上交所内控指引》和《深交所内控指引》,乃至《内部控制基本规范》和《企业内部控制配套指引》中关于强制性内部控制信息披露的要求。第三部分笔者对我国内部控制信息披露的现状进行了研究分析。笔者选取了我国2008年至2010年上交所和深交所上市的公司,采用描述性统计方法对样本进行了分析。主要是通过样本的分析笔者认为我国内部控制信息披露比例上升、披露内容多样化,但是聘请注册会计师审计的比例低。我国内部控制信息披露存在信息含量低和决策相关性差的问题。笔者认为产生上述问题的原因是多方面的。从企业外部看,监管机构的监管不足、市场对内部控制信息的需求不足是产生这一现象的原因。从企业内部看,上市公司出于成本考虑,或由于保护商业秘密原因,导致了以上问题。针对上述问题的分析,第五部分提出了一些改善我国内部控制信息披露现状的建议,主要是呼吁企业加强自身内部控制建设,监管部门加强内部控制信息披露的外部监督,上市公司完善公司治理结构,鼓励上市公司自愿信息披露。第六部分就是对全文的总结,分析了存在的不足以及对未来的展望。
[Abstract]:Information is a factor that has the basic influence on the validity of capital market . The authenticity and sufficiency of accounting information disclosure is one of the key determinants of capital market resource allocation efficiency and operation efficiency . The paper first applies the theory of the validity of the securities market , the principal - agent theory , the corporate governance theory , the signal theory and so on . The significance of the disclosure of the internal control information is analyzed . The internal control information disclosure system is one of the effective system designs to mitigate the conflict between the principal and the agent . Internal control is an implementation mechanism which aims at compensating the company ' s corporate governance contract relationship . The internal control is a mechanism for implementing the contract . The management has the power to disclose the internal control information to deliver good signals to the market , thus leading the high - quality resources in the market to flow to its own company . In the second part , this article explains the evolution of the information disclosure system in our country , from the early voluntary disclosure stage internal control information disclosure requirements to the internal control guidelines of the Hong Kong Stock Exchange issued in recent years , and the internal control guidelines of the Hong Kong Stock Exchange , and even the internal control of the internal control basic norms and the requirements for the disclosure of mandatory internal control information . In the third part , the author analyses the present situation of internal control information disclosure in China . The author selected the companies listed on the SSE and Shenzhen Stock Exchange from 2008 to 2010 , and analyzed the samples by means of descriptive statistics . The author thinks that the reasons for the above problems are manifold . In view of the outside of the enterprise , the lack of supervision of the supervision organization and the lack of the demand of the internal control information is the cause of this phenomenon . From the inside of the enterprise , the listed company has caused the above problems for cost consideration , or because of the protection of the cause of the trade secret . According to the analysis of the above problems , the fifth part puts forward some suggestions to improve the present situation of internal control information disclosure in our country , which mainly calls upon enterprises to strengthen their internal control construction , and the supervision departments should strengthen the external supervision of the disclosure of internal control information , improve the corporate governance structure of the listed companies and encourage the disclosure of the voluntary information of listed companies . The sixth part is the summary of the whole text , analyzes the shortcomings and prospects for the future .

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51

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