郴电国际内部控制信息披露研究

发布时间：2018-06-05 13:59

本文选题：郴电国际 + 内部控制信息披露　；参考：《湖南大学》2012年硕士论文

【摘要】：中外上市公司财务丑闻的不断爆发，上市公司内部控制信息披露问题受到人们的关注度如日中天，各国政府和学者对内部控制信息披露的关注度达到顶峰，美国更是出台了著名的《萨班斯法案》以表自己的决心。上市公司内部控制信息披露是上市公司信息披露的重要组成部分，对于加强上市公司建设，稳定股票市场，影响投资者决策等方面的作用是不可估量的。郴电国际作为上市公司，优化郴电国际的内部控制信息披露，能够更加有效的实现公司的发展愿景。文中首先讨论了研究内部控制信息披露的背景及意义，并对国内外学者研究的内部控制和内部控制信息披露的文献进行梳理，总结出内部控制信息披露研究的内容主要是内部控制信息披露的方式、内部控制信息披露缺陷的影响因素、内部控制信息披露的成本效益等，并对其研究的内容进行适当的评价，其次从内部控制和内部控制基本概念的界定出发，并分析了内部控制八要素，即内部环境、目标制定、事项识别、风险识别、风险应对、控制环境、信息与沟通以及监督，然后依据这八要素的内容设计了内部控制信息披露评价体系，在此基础上，文章运用该评价体系描述了湖南郴电国际发展股份有限公司内部控制信息披露的现状，并分析了湖南郴电国际股份有限公司的内部控制信息披露存在的主要问题，最后提出公司应从完善内部控制信息披露的内容、加强法规建设、提高注册会计师的关注度、加大投入成本，，注意遵循内部控制信息披露成本效益原则等方面改善公司的内部控制信息披露。
[Abstract]:With the continuous outbreak of financial scandals in Chinese and foreign listed companies, the issue of disclosure of information about internal control of listed companies has received a great deal of attention, and the attention of governments and scholars on the disclosure of internal control information has reached its peak. The United States also introduced the famous Sarbanes Act to show their determination. Information disclosure of internal control of listed companies is an important part of information disclosure of listed companies, which plays an inestimable role in strengthening the construction of listed companies, stabilizing the stock market and influencing investors' decision-making. Chen Dian International, as a listed company, can optimize the disclosure of internal control information of Chen Dian International, which can realize the company's development vision more effectively. This paper first discusses the background and significance of the research on internal control information disclosure, and combs the literature on internal control and internal control information disclosure, which is studied by domestic and foreign scholars. The main contents of the research on internal control information disclosure are the ways of internal control information disclosure, the influencing factors of internal control information disclosure defects, the cost effectiveness of internal control information disclosure, etc. Secondly, from the definition of the basic concepts of internal control and internal control, the paper analyzes the eight elements of internal control, that is, internal environment, goal setting, event identification, risk response, and so on. Control environment, information and communication, and supervision, and then design the evaluation system of internal control information disclosure according to the content of the eight elements, and on this basis, This paper describes the present situation of information disclosure of internal control in Hunan Chen Dian International Development Co., Ltd., and analyzes the main problems in the disclosure of internal control information of Hunan Chen Dian International Co., Ltd. Finally, it is proposed that the company should improve the contents of internal control information disclosure, strengthen the construction of laws and regulations, raise the attention of certified public accountants, and increase the input cost. Pay attention to follow the internal control information disclosure cost-benefit principle and other aspects to improve the company's internal control information disclosure.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F406.72;F426.61;F832.51

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