我国房地产上市公司内部控制信息披露质量研究

发布时间：2018-02-12 09:37

本文关键词： 房地产行业内部控制信息披露质量影响因素　出处：《东北师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：继2008年6月《企业内部控制基本规范》发布之后，，为了帮助企业更好地实施和完善内部控制，财政部等五部委在2010年4月发布了《企业内部控制配套指引》，要求上市公司将内部控制自我评价报告与内部控制审计报告同时对外披露或报送，这标志着我国上市公司内部控制信息披露进入了强制性披露阶段。国内对企业内部控制的研究起步较晚，对内部控制信息披露的研究更是直到近几年才逐渐多起来。虽然有不少学者对企业内部控制信息披露及其影响因素进行了实证研究，但是研究大多缺乏对企业内部控制信息披露质量实质性的度量方法。此外国内对内部控制信息披露的研究大多是针对上市公司整体进行研究，对房地产这个比较有代表性的行业则比较少有人研究。因此，鉴于房地产行业在国民经济中的重要性，笔者选取房地产上市公司为研究对象，对其内部控制信息披露质量及质量影响因素进行了研究，以期对我国房地产上市公司内部控制信息披露质量水平作出较为客观的评价，为证券市场监管部门提供相关的监管依据。本文在对内部控制信息披露基本理论分析的基础上，通过内容分析法，以内部控制信息披露相关规范为依据，从及时性、真实性、完整性三方面构建了一个较为详细的内部控制信息披露质量指标评价体系，并以深交所、上交所房地产上市公司2009年至2011年披露的内部控制自我评价报告及内部控制审计报告为样本，对其内部控制信息披露质量进行量化评分。然后根据评分结果，以房地产上市公司内部控制信息披露质量为被解释变量，以上市公司基本特征、公司治理等方面的因素为解释变量，运用面板数据分析方法分析影响房地产上市公司内部控制信息披露质量的因素。研究发现：房地产上市公司内部控制信息披露质量与公司规模、盈利能力、第一大股东为国有法人、股权制衡度、独立董事比例正相关，与公司成长速度负相关。
[Abstract]:Following the publication of the basic Standards for Internal Control in Enterprises in June 2008, in order to help enterprises better implement and improve their internal control, In April 2010, the Ministry of Finance and other five ministries and commissions issued the "Internal Control supporting guidelines for Enterprises", which required listed companies to disclose or submit their internal control self-evaluation reports and internal control audit reports at the same time. This indicates that the disclosure of internal control information of listed companies in China has entered the stage of mandatory disclosure. The research on the internal control of enterprises started relatively late in China, and the research on the disclosure of internal control information was not gradually increased until recent years. Although many scholars have carried out empirical research on the disclosure of internal control information of enterprises and its influencing factors, However, most of the studies lack a substantial measure of the quality of internal control information disclosure. In addition, most of the domestic research on internal control information disclosure is aimed at the listed companies as a whole. Therefore, in view of the importance of the real estate industry in the national economy, the author selects the real estate listed companies as the research object. This paper studies the quality of internal control information disclosure and its influencing factors in order to make an objective evaluation on the quality level of internal control information disclosure of listed real estate companies in China. To provide the relevant regulatory basis for the securities market regulatory authorities. Based on the analysis of the basic theory of internal control information disclosure, this paper uses the content analysis method, based on the relevant norms of internal control information disclosure, from the point of view of timeliness, authenticity, The integrity of the three aspects of the construction of a more detailed internal control information disclosure quality evaluation system, and the Shenzhen Stock Exchange, The internal control self-evaluation report and the internal control audit report disclosed by the listed real estate companies from 2009 to 2011 were taken as a sample, and the internal control information disclosure quality was quantified. Then, according to the score results, the internal control self-evaluation report and the internal control audit report were used as a sample. Taking the internal control information disclosure quality of the real estate listed company as the explanatory variable, taking the basic characteristics of the listed company, corporate governance and other factors as the explanatory variables, Using panel data analysis method, this paper analyzes the factors that affect the quality of information disclosure in real estate listed companies' internal control, and finds that: the quality of internal control information disclosure of real estate listed companies, the scale of companies, the profitability of real estate listed companies, The first shareholder is state-owned legal person, equity balance degree, independent director ratio is positive correlation, and negative correlation with the growth rate of the company.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F299.233.4

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