自愿披露内部控制鉴证报告的影响因素研究

发布时间：2018-01-18 06:26

本文关键词：自愿披露内部控制鉴证报告的影响因素研究　出处：《海南大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来,对上市公司的内部控制研究是学术界关注的焦点之一。随着国内和国外发生的一系列金融违规事件,如何建立完善和有效的内部控制制度,是监管机构和投资者重点关心的问题。美国已从2002年开始强制要求上市公司披露内部控制鉴证报告,然而到目前为止,我国监管机构仅对IPO公司有强制要求披露内控鉴证报告,对其他上市公司是否披露内控鉴证报告并未作强制性要求,仍属于自愿披露范畴,但从2007年开始,我国仍有不少上市公司自愿披露鉴证报告,且披露公司数量不断增加。内部控制是对公司的管理活动的反应,是一种私人信息,内部控制信息的披露将提高公司的风险和成本,因此,本文对上市公司披露内控鉴证报告的动机研究,可以判断公司内部控制运行的整体情况,为监管部门提供有用信息,保护投资者和债券人利益,对加强公司内部控制和管理具有十分重要的意义。文章在理论分析的基础上,结合我国内部控制信息披露的制度背景,从公司治理、公司特征、公司业绩以及再融资需求等角度,构建自愿披露内控鉴证报告的研究体系,选取20082010年沪深A股主板市场1071家样本公司,运用回归分析方法对样本公司自愿披露内控鉴证报告的动机进行实证研究。研究发现：股权集中度、内审机构的设置、公司规模、盈利能力、成长性和再融资需求与自愿披露内控鉴证报告显著正相关关系,而管理层持股比例、上市年限、财务杠杆与自愿披露内控鉴证报告显著负相关关系。基于本文研究结论,最后还提出加强内部控制监管的政策建议,以规范和完善公司内部控制系统,实现企业“基业长青”。
[Abstract]:In recent years, the research on the internal control of listed companies is one of the focus of academic attention. With a series of financial irregularities in China and abroad, how to establish a perfect and effective internal control system. Regulators and investors have focused their attention on the issue. The United States has mandated the disclosure of internal control forensic reports by listed companies since 2002, but so far. Our country only has mandatory requirement to IPO company to disclose internal control authentication report, and no mandatory requirement for other listed companies to disclose internal control authentication report, which still belongs to voluntary disclosure category. However, since 2007, there are still many listed companies voluntarily disclose authentication reports, and the number of disclosure companies is increasing. Internal control is a response to the management activities of the company, is a kind of private information. The disclosure of internal control information will increase the risk and cost of the company. Therefore, this paper studies the motivation of the disclosure of internal control authentication report of listed companies, can judge the overall situation of the operation of the internal control of the company. It is of great significance to provide useful information for regulators and protect the interests of investors and bondholders to strengthen the internal control and management of the company. On the basis of theoretical analysis, combined with the system background of information disclosure of internal control in China, the article from the corporate governance, corporate characteristics, corporate performance and refinancing needs and so on. To build a voluntary disclosure of internal control identification report research system, selected from 2008 to 2010 Shanghai and Shenzhen A-share mainboard market 1071 sample companies. Using the method of regression analysis, this paper makes an empirical study on the motivation of voluntary disclosure of internal control forensic reports by sample companies. The results show that: ownership concentration, the setting up of internal audit institutions, the size of the company, and profitability. Growth and refinancing needs have a significant positive correlation with voluntary disclosure of internal assurance reports, while management shareholding ratio, listing years. Financial leverage and voluntary disclosure of internal control certification report significantly negative correlation. Based on the conclusions of this paper, finally, the policy recommendations to strengthen internal control supervision to standardize and improve the company's internal control system. Realize enterprise "base industry evergreen".
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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