我国上市公司内部控制缺陷影响因素的实证研究

发布时间：2018-03-31 22:04

本文选题：内部控制缺陷　切入点：上市公司　出处：《黑龙江大学》2012年硕士论文

【摘要】：随着《企业内部控制配套指引》的发布，内部控制的相关研究成为一段时间的研究重点。找出影响内部控制缺陷的主要因素，不管是对公司管理层、独立审计师、社会监管部门还是市场投资者都有着深远的意义。本研究以2010年沪市366家披露内部控制自我评价报告的上市公司作为研究对象，构建了一个关于内部控制缺陷的概念模型，期望通过描述性分析、相关性分析和logistic回归分析找出影响企业内部控制缺陷的因素。研究发现，，内部控制缺陷和公司市值、子公司数目等因素的相关性不显著。笔者认为这主要是由于我国上市公司内部控制缺陷相关信息披露的不客观性所造成的。样本分析结果和假设不相符的结果启发我国需要不断完善内部控制信息披露的规范，增强内部控制披露信息的质量。
[Abstract]:With the release of the Internal Control guidelines, the research on internal control has been the focus for a period of time. Find out the main factors affecting the internal control defects, whether for the management of the company, independent auditors, This study takes 366 listed companies in Shanghai Stock Exchange in 2010 to disclose internal control self-evaluation reports as the research object, and constructs a conceptual model about internal control defects. Through descriptive analysis, correlation analysis and logistic regression analysis, we hope to find out the factors that affect the internal control defects of enterprises. The correlation between the number of subsidiaries and other factors is not significant. The author believes that this is mainly due to the non-objectivity of information disclosure related to internal control defects of listed companies in China. China needs to constantly improve the norms for disclosure of internal control information, Enhance the quality of internal control disclosure information.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

【引证文献】