内控自我评价报告有效性水平影响因素分析——基于2012年沪市A股上市公司的数据

发布时间：2018-03-19 22:43

本文选题：内部控制评价　切入点：内部控制自我评价报告　出处：《会计之友》2014年21期 　论文类型：期刊论文

【摘要】：内部控制评价是优化内部控制自我监督机制的一项重要制度安排,是内部控制的重要组成部分,而内部控制评价报告是内部控制评价的最终体现。文章选取上海证券交易所截至2013年4月30日在巨潮资讯网公布的A股上市公司2012年度内部控制自我评价报告作为研究样本,实证分析了内部控制自我评价报告有效性水平的主要影响因素。分析发现,公司盈利能力、公司规模、董事会规模、管理层持股比例、监事会规模与内部控制自我评价报告有效性水平呈正相关,而公司财务风险水平、上市年数与内部控制自我评价报告有效性水平呈负相关性,被出具标准无保留意见的公司内部控制自我评价报告有效性水平高于非标准审计意见公司。因此,企业在提升内部控制自我评价有效性水平时,必须充分考虑影响内部控制自我评价报告有效性水平的因素。
[Abstract]:Internal control evaluation is an important institutional arrangement to optimize the internal control self-supervision mechanism and an important part of internal control. The internal control evaluation report is the final embodiment of internal control evaluation. Empirical analysis of the internal control self-evaluation of the effectiveness of the main factors. The analysis found that the profitability of the company, the size of the company, the size of the board of directors, management shareholding ratio, The scale of the board of supervisors was positively correlated with the level of effectiveness of the internal control self-evaluation report, while the level of financial risk, the number of years of listing and the level of effectiveness of the internal control self-evaluation report were negatively correlated. The level of validity of internal control self-evaluation report issued by the company with standard and unqualified opinion is higher than that of non-standard audit opinion company. Factors affecting the effectiveness of internal control self-evaluation reports must be fully considered.
【作者单位】：内蒙古财经大学会计学院;
【分类号】：F275;F832.51

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