制造类中小板上市公司内控信息披露的质量研究

发布时间：2018-04-20 02:37

本文选题：中小板上市公司 + 内部控制　；参考：《吉林大学》2013年硕士论文

【摘要】：现今我国经济活动中,占据主要地位的是中小企业。我国在经营的企业中,有95%以上为中小企业。这类企业具备其明显的特征：企业数量多、行业类型分散、业务种类单一、个体规模小。但其在我国经济发展中,不论是促进GDP增幅还是税收、解决就业人口方面,中小企业都发挥着举足轻重的作用。因此引导和保障中小企业的健康发展尤为重要。中小企业发展需要畅通的融资渠道。2004年我国试运行中小企业板,为中小企业拓宽了融资渠道,使得中小板上市公司有其良好的融资空间,支持了中小企业尤其是高新技术企业的发展。但是,近几年,国内外企业财务丑闻事件频发,加之金融危机席卷全球,使得投资人不得不谨慎投资,这就体现在投资人更加关注企业的内部控制的制定与施行状况,特别是上市公司内部控制信息的披露情况。内部控制制度作为公司管理的重要方面,有其不可或缺的作用。而通过内部控制信息的披露,投资人及其他报表使用者不仅可以了解公司的内部控制制度执行和实施状况,还能够据此判定其财务报告的可靠性。中小板上市公司因为其自身发展状况及外部经济大环境等种种因素,导致其在内部控制信息的披露方面存在很多问题,许多中小板上市公司自身并没有关注到内部控制信息披露的重要性,对内部控制信息披露还存在许多误解。很多企业虽然建立有内部控制,但控制水平并不高,这本身严重阻碍着中小企业的生存和发展。而由于内部控制制度的建设不完善,在内部控制信息披露时,更加倾向于少披露甚至不披露关键问题。我国目前虽已建立起内部控制体系,强制要求上市公司披露内部控制信息。但该体系并未要求在中小板上市公司中施行。这使得中小板上市公司内部控制信息披露存在诸多问题,未有有效措施解决。因此,解决中小板上市公司内部控制信息披露问题,对满足投资者需求、促进中小板上市公司发展以及完善我国内部控制信息披露制度都具有重要意义。本文基于这一背景,展开了对中小板上市公司内部控制信息披露质量现状的研究。本文以制造类中小板上市公司为主要研究对象,选取样本公司,对样本公司2009-2012年度内部控制信息披露的质量现状做了定量分析,由此探究中小板上市公司内部控制信息披露质量方面存在哪些问题及问题成因,最终提出改善建议。本文共分为五个部分,主要研究内容概括如下：第一部分绪论。首先从研究背景和研究意义两部分介绍中小板上市公司内部控制信息披露质量研究这个选题的目的和意义,之后对于内部控制信息披露的国内外研究现状进行简要的综述,最后说明研究的总体思路。第二部分对内部控制信息披露理论进行概述。首先对内部控制信息披露和内部控制信息披露的质量定义进行了界定。接下来,简述一下内部控制信息披露的相关理论。最后,对中小板上市公司内部控制信息披露的相关理论进行阐述,包括中小板上市公司的含义、特点及现有制度,并与主板上市公司内部控制信息披露制度进行比较。第三部分为文章主体部分,对中小板上市公司中制造类企业内部控制信息披露质量现状进行分析。首先说明了样本的选择,然后通过三个角度对内部控制信息披露质量状况进行统计分析。通过数据分析,发现内部控制信息披露存在的问题,探析其成因。第四部分根据前文的分析,提出提高中小板上市公司内部控制信息披露质量的建议。从公司内外两个角度提出完善建议。如完善相关理论和制度规范、推动内部控制体系在中小板上市公司中施行、加强内部控制信息披露质量的监督、完善中小板上市公司内部控制环境、提高管理层对内部控制信息披露的意识等。第五部分是结语，对全文作简要总结。
[Abstract]:Nowadays, in our country's economic activities, the main position is small and medium enterprises. More than 95% of the enterprises in our country are small and medium-sized enterprises. This kind of enterprise has its obvious characteristics: the number of the enterprises, the dispersion of the industry type, the single business type and the small size of the individual. However, in the economic development of our country, whether it is to promote GDP growth or tax, In order to solve the employment population, small and medium-sized enterprises play an important role. Therefore, it is very important to guide and ensure the healthy development of small and medium-sized enterprises. The development of small and medium-sized enterprises needs a smooth financing channel in.2004, China tries to run small and medium-sized enterprises board, widens the financing channel for small and medium-sized enterprises, and makes small and medium-sized listed companies have their good fusion. Capital space has supported the development of small and medium-sized enterprises, especially high and new technology enterprises. However, in recent years, the financial scandals of enterprises at home and abroad are frequent, and the financial crisis has swept the world, making investors have to invest carefully, which is reflected in the situation that investors pay more attention to the establishment and implementation of internal control of enterprises, especially in the listed companies. The disclosure of the control information.
As an important aspect of company management, internal control system plays an indispensable role. Through the disclosure of internal control information, investors and other reporting users can not only understand the implementation and implementation of the internal control system of the company, but also determine the reliability of its financial reports. There are many problems in the disclosure of internal control information. Many small and medium-sized listed companies have not paid attention to the importance of internal control information disclosure, and there are many misunderstandings about the disclosure of internal control information. Many enterprises have internal control, but they have internal control, but many enterprises have internal control, but many enterprises have internal control, but many enterprises have internal control, but The level of control is not high, which itself seriously hinders the survival and development of small and medium-sized enterprises. However, the construction of internal control system is not perfect, and the key problems are less disclosed or not disclosed in the disclosure of internal control information. The internal control system has been established in China, and the listed companies are forced to disclose the internal control letter. But the system does not require the implementation of the small and medium board listed companies. This makes the internal control information disclosure of small and medium board listed companies have many problems and has no effective measures to solve. Therefore, to solve the problem of internal control information disclosure of small and medium-sized listed companies, to meet the needs of investors, to promote the development of small and medium board listed companies and to improve me. Domestic control information disclosure system is of great significance.
Based on this background, this paper develops the research on the quality of internal control information disclosure of small and medium-sized listed companies. This paper selects the Sample Firms as the main research object, and makes a quantitative analysis on the quality status of the internal control information disclosure in the 2009-2012 year of Sample Firms, thus exploring the listing of small and medium board. What are the problems and causes of the internal control information disclosure quality, and finally put forward suggestions for improvement.
This article is divided into five parts. The main research contents are summarized as follows:
First part of the introduction. First of all, from the two part of the research background and research significance, this paper introduces the purpose and significance of the research on the quality of internal control information disclosure of small and medium-sized listed companies, and then briefly reviews the domestic and foreign research status of internal control information disclosure, and finally explains the general idea of the research.
The second part gives an overview of the theory of internal control information disclosure. First, it defines the quality definition of internal control information disclosure and internal control information disclosure. Then, the relevant theories of internal control information disclosure are briefly described. Finally, the relevant theories of internal control information disclosure of small and medium-sized listed companies are expounded. It includes the meaning, characteristics and existing system of the listed companies, and compares them with the internal control information disclosure system of the listed companies in the main board.
The third part is the main part of the article. It analyzes the quality status of the internal control information disclosure of the manufacturing enterprises in the medium and small board listed companies. First, the selection of the samples is explained, and then the quality status of the internal control information disclosure is analyzed by three angles. Study the cause of the problem.
The fourth part, according to the previous analysis, puts forward some suggestions to improve the quality of internal control information disclosure of small and medium-sized listed companies. From the two aspects of the company, the suggestions are put forward, such as improving the relevant theories and regulations, promoting the internal control system to be implemented in the listed companies of small and medium board, and strengthening the supervision of the quality of information disclosure of internal control. Good internal and external control environment of small and medium board listed companies, improve management awareness of internal control information disclosure.
The fifth part is the conclusion, and gives a brief summary of the full text.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

【参考文献】