公司治理结构对内部控制信息披露的影响研究
发布时间：2018-11-15 16:34
【摘要】： 进入21世纪以来,国内外频发的财务舞弊案件使监管者和投资者逐渐意识到上市公司内部控制信息披露的重要性。然而,长期以来,我国上市公司内部控制信息披露现状并不乐观：整体披露水平偏低,强制披露规定未得到有效执行,自愿披露动力不足,注册会计师审核评价缺乏统一标准等现象普遍存在。国内外研究已经证实公司治理结构是信息披露的内生约束机制。鉴于此,本文从公司治理结构角度出发,探讨公司治理结构特征对内部控制信息披露的影响机制,不仅有助于补充公司治理结构与信息披露关系的理论框架,也能为企业从根源上找出改善内部控制信息披露的有效措施提供一点帮助。 本文以委托代理理论和系统论为理论基础,从整体上探讨了公司治理结构与内部控制信息披露之间的相互影响关系；在借鉴国内外公司治理结构对信息披露影响研究领域研究成果的基础上选取了影响公司治理结构治理效率的特征指标,构建了公司治理结构对内部控制信息披露影响的理论框架并提出了研究假设。在实证分析中,利用内容分析法构建了内部控制信息披露指数来衡量内部控制信息披露水平；以在上海证券交易所发行A股的上市公司的2008年年度报告中的内部控制信息和公司治理结构数据为研究对象,按行业分层随机抽取了166家样本公司；运用描述性分析、简单相关分析和多元回归分析三种统计分析方法,借助Excel2003和SPSS15.0统计软件验证了各公司治理结构特征对内部控制信息披露的影响作用及公司治理结构整体对内部控制信息披露水平的解释力。 研究结果表明：公司治理结构整体可显著解释内部控制信息披露水平。其中,国有股比例、股权集中度、独立董事比例、审计委员会的设置及专业监事比例在不同程度上显著影响内部控制信息披露；董事会规模、领导权结构及监事会规模对内部控制信息披露的影响机制不显著。针对研究结论,本文从完善公司治理结构、加强政府规范和强化外部监管三个方面提出了改进上市公司内部控制信息披露的建议。
[Abstract]:Since entering the 21st century, the frequent financial fraud cases at home and abroad have made regulators and investors gradually realize the importance of disclosure of internal control information of listed companies. However, for a long time, the status quo of internal control information disclosure of listed companies in China is not optimistic: the overall disclosure level is low, the mandatory disclosure regulations are not effectively implemented, and the motivation for voluntary disclosure is insufficient. The phenomenon of CPA audit and evaluation lacks uniform standard and so on. Domestic and foreign studies have confirmed that corporate governance is an endogenous constraint mechanism for information disclosure. In view of this, this paper discusses the influence mechanism of corporate governance structure characteristics on information disclosure of internal control from the perspective of corporate governance structure, which is not only helpful to supplement the theoretical framework of the relationship between corporate governance structure and information disclosure. It can also provide some help for enterprises to find out the effective measures to improve the disclosure of internal control information. Based on the principal-agent theory and system theory, this paper discusses the relationship between corporate governance structure and internal control information disclosure. Based on the research results of the influence of corporate governance structure on information disclosure at home and abroad, this paper selects the characteristic indexes that affect the efficiency of corporate governance structure. The theoretical framework of the influence of corporate governance structure on internal control information disclosure is constructed and the research hypothesis is put forward. In the empirical analysis, the content analysis method is used to construct the internal control information disclosure index to measure the level of internal control information disclosure. Based on the internal control information and corporate governance structure data of listed companies issued in Shanghai Stock Exchange in 2008, 166 sample companies were randomly selected according to industry stratification. Using three statistical analysis methods: descriptive analysis, simple correlation analysis and multivariate regression analysis, With the help of Excel2003 and SPSS15.0 statistical software, the paper verifies the influence of corporate governance structure on internal control information disclosure and the explanatory power of corporate governance structure to the level of internal control information disclosure. The results show that the corporate governance structure as a whole can significantly explain the level of internal control information disclosure. Among them, the proportion of state-owned shares, the concentration of equity, the proportion of independent directors, the setting of audit committee and the proportion of professional supervisors significantly affect the disclosure of internal control information; The influence mechanism of board size, leadership structure and supervisory board size on internal control information disclosure is not significant. In view of the research conclusions, this paper puts forward some suggestions to improve the disclosure of internal control information of listed companies from three aspects: perfecting the corporate governance structure, strengthening the government regulation and strengthening the external supervision.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F276.6;F275
本文编号：2333824
[Abstract]:Since entering the 21st century, the frequent financial fraud cases at home and abroad have made regulators and investors gradually realize the importance of disclosure of internal control information of listed companies. However, for a long time, the status quo of internal control information disclosure of listed companies in China is not optimistic: the overall disclosure level is low, the mandatory disclosure regulations are not effectively implemented, and the motivation for voluntary disclosure is insufficient. The phenomenon of CPA audit and evaluation lacks uniform standard and so on. Domestic and foreign studies have confirmed that corporate governance is an endogenous constraint mechanism for information disclosure. In view of this, this paper discusses the influence mechanism of corporate governance structure characteristics on information disclosure of internal control from the perspective of corporate governance structure, which is not only helpful to supplement the theoretical framework of the relationship between corporate governance structure and information disclosure. It can also provide some help for enterprises to find out the effective measures to improve the disclosure of internal control information. Based on the principal-agent theory and system theory, this paper discusses the relationship between corporate governance structure and internal control information disclosure. Based on the research results of the influence of corporate governance structure on information disclosure at home and abroad, this paper selects the characteristic indexes that affect the efficiency of corporate governance structure. The theoretical framework of the influence of corporate governance structure on internal control information disclosure is constructed and the research hypothesis is put forward. In the empirical analysis, the content analysis method is used to construct the internal control information disclosure index to measure the level of internal control information disclosure. Based on the internal control information and corporate governance structure data of listed companies issued in Shanghai Stock Exchange in 2008, 166 sample companies were randomly selected according to industry stratification. Using three statistical analysis methods: descriptive analysis, simple correlation analysis and multivariate regression analysis, With the help of Excel2003 and SPSS15.0 statistical software, the paper verifies the influence of corporate governance structure on internal control information disclosure and the explanatory power of corporate governance structure to the level of internal control information disclosure. The results show that the corporate governance structure as a whole can significantly explain the level of internal control information disclosure. Among them, the proportion of state-owned shares, the concentration of equity, the proportion of independent directors, the setting of audit committee and the proportion of professional supervisors significantly affect the disclosure of internal control information; The influence mechanism of board size, leadership structure and supervisory board size on internal control information disclosure is not significant. In view of the research conclusions, this paper puts forward some suggestions to improve the disclosure of internal control information of listed companies from three aspects: perfecting the corporate governance structure, strengthening the government regulation and strengthening the external supervision.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F276.6;F275
【引证文献】
相关硕士学位论文 前1条
1 史亚男;公司治理结构对内部控制信息披露的影响研究[D];长沙理工大学;2012年
，本文编号：2333824
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