上市公司内部控制信息披露影响因素分析

发布时间：2018-03-23 14:15

本文选题：矿业上市公司　切入点：内部控制信息披露　出处：《中国地质大学（北京）》2014年硕士论文

【摘要】：内部控制信息披露作为信息披露中重要的组成部分，其披露水平的高低不仅可以反映企业内部控制是否建立健全和运行有效，而且还会影响投资者的投资决策和外部监管者的监管。矿业企业在国民经济中具有重要地位，完善其内部控制制度和提高其内部控制信息披露水平已经成为管理者的重要任务。虽然有很多学者研究内部控制信息披露的影响因素，但以矿业上市公司为研究样本的不多，因此本文结合矿业上市公司自身的特点，重点分析影响矿业上市公司内部控制信息披露的因素，并根据实证结论对矿业上市公司内部控制信息披露提出合理、有效的建议。本文首先阐述了内部控制和内部控制信息披露的概念，分别从管理者、投资者、财务报告和市场四个方面讨论了内部控制信息披露的作用。其次介绍了国内外上市公司内部控制信息披露相关制度。最后对影响矿业上市公司内部控制信息披露的因素进行实证研究。在实证研究过程中，把影响矿业上市公司内部控制信息披露的因素分为三类，分别是公司财务状况、公司治理结构、外部监督。以深沪两市的矿业上市公司为研究样本，收集2010—2012年的相关年报数据，利用SPSS软件对影响矿业上市公司内部控制信息披露的因素进行描述性统计分析、相关性分析和多元线性回归分析，通过建立模型来实证检验提出的假设是否成立。通过研究发现，尽管我国矿业上市公司内部控制信息披露水平呈现上升趋势，但披露水平差异很大，总体水平相对较低。实证结果表明，矿业上市公司内部控制信息披露整体状况与盈利能力、控股股东性质、会计事务所声誉、审计意见类型正相关，与负债程度负相关，与公司经营质量、独立董事比例、董事长和总经理兼任不显著相关。本文通过理论探讨和实证分析，，主要从内部治理和外部监管两个方面提出了以下针对矿业企业提高内部控制信息披露的建议。对于内部治理主要包括加强矿业企业对内部控制的重视、完善矿业企业公司治理结构和发挥矿业企业内部审计的作用；对于外部监管主要包括完善矿业企业内部控制信息披露规范、加强对矿业企业内部控制信息披露的监管和加强注册会计师对内部控制信息披露的审核等。
[Abstract]:As an important part of information disclosure, the level of internal control information disclosure can not only reflect whether the internal control of enterprises is established and effective. It will also affect investors' investment decisions and the supervision of external regulators. Mining enterprises play an important role in the national economy. Improving its internal control system and improving its internal control information disclosure level has become an important task for managers. Although many scholars have studied the influencing factors of internal control information disclosure, but the mining listed companies as research samples are few. Therefore, this paper analyzes the factors that affect the disclosure of internal control information of mining listed companies based on the characteristics of mining listed companies, and puts forward reasonable and effective suggestions on the disclosure of internal control information of mining listed companies according to the empirical conclusions. This paper first describes the concepts of internal control and internal control information disclosure, respectively from the managers, investors, This paper discusses the role of internal control information disclosure in four aspects of financial report and market. Secondly, it introduces the related systems of internal control information disclosure of listed companies at home and abroad. Finally, it discusses the influence on the disclosure of internal control information of mining listed companies. In the process of empirical research, The factors affecting the disclosure of internal control information of mining listed companies are divided into three categories, namely, the financial situation of the company, the structure of corporate governance, and external supervision. Taking the listed mining companies in the Shenzhen and Shanghai stock exchanges as research samples, the relevant annual report data for 2010-2012 are collected. The factors influencing the disclosure of internal control information of mining listed companies are analyzed by using SPSS software, including descriptive statistical analysis, correlation analysis and multivariate linear regression analysis. Through the research, it is found that although the level of disclosure of internal control information of listed mining companies in China is on the rise, the level of disclosure is very different. The results show that the overall situation of internal control information disclosure in mining listed companies is positively correlated with profitability, the nature of controlling shareholders, the reputation of accounting firms, the types of audit opinions, and negatively correlated with the degree of indebtedness. There is no significant correlation with the quality of the company, the proportion of independent directors, and the concurrent appointment of the chairman and general manager. In this paper, through theoretical discussion and empirical analysis, Mainly from two aspects of internal governance and external supervision, this paper puts forward the following suggestions for mining enterprises to improve the disclosure of internal control information. For internal governance, it mainly includes strengthening the attention of mining enterprises to internal control. Perfecting the corporate governance structure of mining enterprises and giving full play to the role of internal audit of mining enterprises. Strengthen the supervision of internal control information disclosure in mining enterprises and the audit of internal control information disclosure by certified public accountants.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.1;F275

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