河北省上市公司内部控制信息披露与公司绩效研究
发布时间：2018-11-20 04:36
【摘要】：本文研究的目的是对河北省上市公司内部控制信息披露与公司绩效水平现状进行统计分析，并验证内部控制信息披露与公司绩效的相关性。针对课题的特点，主要采用了规范研究和实证研究相结合的方法。 首先，本文对国内外关于内部控制的政策法规发展历程与国内外学者的相关研究进行了整理，发现国内外学者对于内部控制信息披露的研究主要在于内部控制缺陷的披露研究、披露的影响因素研究以及对自愿性信息披露的研究等方面，对于内部控制信息披露与公司绩效之间关系的研究还不多见，本文以此为突破点确立了研究内容与研究重点。同时对内部控制信息披露的相关理论进行了阐述，为下文的分析奠定了理论基础。 其次，对河北省2007至2010年沪深两市上市公司的内部控制信息披露现状从是否进行了内部控制披露及自我评价，是否详细、全面披露内部控制信息，披露是否经注册会计师评价，是否披露内部控制实质性信息等方面进行了统计分析；从总体利润构成、盈利能力、偿债能力、营运能力等方面对公司绩效现状进行了统计分析，为两者之间的实证分析提供数据支持。 再次，按照内部控制信息披露状况对河北省沪深两市上市公司进行了分组，对不同组别间公司绩效水平进行了独立样本T参数检验，对信息披露考核等级调升前后的绩效水平进行了配对样本T参数检验，，并通过回归分析验证了两者之间的相关性。 最后，通过实证分析得出以下结论：信息透明度与公司绩效呈正相关关系，表现在信息披露考核评级较高企业与较低企业间的绩效水平存在显著差异，并且盈利能力强，经营绩效好的公司更有主动披露的动力，信息透明度更好。因此，合理引导公司信息披露，对于提升上市公司绩效具有重要导向效应。
[Abstract]:The purpose of this study is to analyze the current situation of internal control information disclosure and corporate performance of listed companies in Hebei province, and to verify the correlation between disclosure of internal control information and corporate performance. According to the characteristics of the subject, the paper mainly adopts the method of combining normative research with empirical research. First of all, this paper collates the development course of internal control policies and regulations at home and abroad and the related research of domestic and foreign scholars, and finds that the research of internal control information disclosure mainly lies in the disclosure of internal control defects. There are few studies on the relationship between internal control information disclosure and corporate performance in the aspects of influencing factors of disclosure and voluntary information disclosure. At the same time, the related theory of internal control information disclosure is expounded, which lays a theoretical foundation for the following analysis. Secondly, from 2007 to 2010, the current situation of the disclosure of internal control information of listed companies in Shanghai and Shenzhen stock markets in Hebei Province has been studied, including whether the disclosure of internal control information and self-evaluation are carried out, whether the internal control information is disclosed in detail and whether the disclosure is evaluated by certified public accountants. Whether to disclose internal control substantive information and other aspects of statistical analysis; This paper makes a statistical analysis on the current situation of corporate performance from the aspects of total profit composition, profitability, solvency, operating capacity, and provides data support for the empirical analysis between them. Thirdly, according to the internal control information disclosure situation, the listed companies in the Shanghai and Shenzhen stock markets in Hebei Province were grouped, and the independent sample T-parameter test was carried out on the performance level of the companies among different groups. The performance level before and after the increase of information disclosure assessment grade was tested by paired sample T parameter test and the correlation between them was verified by regression analysis. Finally, through the empirical analysis, we draw the following conclusions: information transparency and corporate performance are positively correlated, which shows that there are significant differences in the performance level between enterprises with higher information disclosure rating and lower corporate performance, and strong profitability. Companies with good operating performance are more motivated to disclose information and have better information transparency. Therefore, the reasonable guidance of corporate information disclosure has an important guiding effect on improving the performance of listed companies.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224
[Abstract]:The purpose of this study is to analyze the current situation of internal control information disclosure and corporate performance of listed companies in Hebei province, and to verify the correlation between disclosure of internal control information and corporate performance. According to the characteristics of the subject, the paper mainly adopts the method of combining normative research with empirical research. First of all, this paper collates the development course of internal control policies and regulations at home and abroad and the related research of domestic and foreign scholars, and finds that the research of internal control information disclosure mainly lies in the disclosure of internal control defects. There are few studies on the relationship between internal control information disclosure and corporate performance in the aspects of influencing factors of disclosure and voluntary information disclosure. At the same time, the related theory of internal control information disclosure is expounded, which lays a theoretical foundation for the following analysis. Secondly, from 2007 to 2010, the current situation of the disclosure of internal control information of listed companies in Shanghai and Shenzhen stock markets in Hebei Province has been studied, including whether the disclosure of internal control information and self-evaluation are carried out, whether the internal control information is disclosed in detail and whether the disclosure is evaluated by certified public accountants. Whether to disclose internal control substantive information and other aspects of statistical analysis; This paper makes a statistical analysis on the current situation of corporate performance from the aspects of total profit composition, profitability, solvency, operating capacity, and provides data support for the empirical analysis between them. Thirdly, according to the internal control information disclosure situation, the listed companies in the Shanghai and Shenzhen stock markets in Hebei Province were grouped, and the independent sample T-parameter test was carried out on the performance level of the companies among different groups. The performance level before and after the increase of information disclosure assessment grade was tested by paired sample T parameter test and the correlation between them was verified by regression analysis. Finally, through the empirical analysis, we draw the following conclusions: information transparency and corporate performance are positively correlated, which shows that there are significant differences in the performance level between enterprises with higher information disclosure rating and lower corporate performance, and strong profitability. Companies with good operating performance are more motivated to disclose information and have better information transparency. Therefore, the reasonable guidance of corporate information disclosure has an important guiding effect on improving the performance of listed companies.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224
【参考文献】
相关期刊论文 前10条
1 彭晓;熊冰;;上市公司信息披露质量与公司绩效——基于灰色局势决策法的实证研究[J];重庆工学院学报(自然科学版);2009年12期
2 方红星;孙
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