我国军工类上市公司内部控制信息披露状况研究

发布时间：2018-03-12 07:28

本文选题：内部控制　切入点：信息披露　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：众所周知,财务信息是投资者决策的主要依据,财务信息质量直接影响他们的投资效果,而内部控制信息是衡量公司管理成效的重要标志。然而,随着中外财务欺诈案的频频曝光,企业财务信息的可信性被画上问号,企业内部控制的有效性和内部控制信息披露的质量备受质疑,内部控制信息披露逐渐成为学术界研究的重大课题。军工类上市公司作为国防科技工业的典型代表,通过在资本市场谋求发展,实现了政府意志与民间资本、国家需要与公司发展的有机统一。然而,长期以国防科研生产任务为主的企业,在企业机制、组织结构、管理模式、竞争机制和抗风险能力等方面都有其特殊性,突出了军工的“国防保障”属性,而忽略了军工的“企业”属性,在公司治理和内部控制等方面较为薄弱,尤其在信息披露方面较为谨慎,披露内容过于简单,导致投资者信息量获取不足,投资决策失败。因此研究军工类上市公司内部控制信息披露问题,对于军工类上市公司更好的生存与发展具有明显现实意义和一定的学术价值。本文研究对象为我国军工类上市公司的内部控制信息披露问题,运用规范研究与案例分析相结合的方法,借鉴国内外内部控制信息披露的研究成果和实践经验,结合2012、2013年军工类上市公司内部控制信息披露情况,以G公司为例进行深入分析,揭示我国军工类上市公司内部控制信息披露存在的问题,并提出针对性的改进措施及建议。文章共分为六部分。第一部分为绪论,介绍了本文的选题背景、意义、框架结构、主要贡献与不足以及国内外研究综述；第二部分为内部控制信息披露概述与基本理论分析；第三部分介绍军工类上市公司内部控制信息披露现状,并以G公司为例,在充分了解其内部控制信息披露的流程和内容的基础上,将其近三年内部控制信息披露的情况通过内控自评价、内控审计的披露情况进行对比分析,对该公司内部控制信息披露情况进行评价；第四部分为以案例为基础,分析我国军工类上市公司内部控制信息披露存在缺陷的原因；第五部分将针对内部控制信息披露现状及存在的缺陷提出若干建议；第六部分为研究结论及展望。
[Abstract]:As everyone knows, the financial information is the main basis of investment decisions, the quality of financial information directly affects their investment effect, and the internal control information is an important symbol to measure the effectiveness of the management of the company. However, with the frequent foreign financial fraud exposure, the credibility of corporate financial information was painted on the mark, effectiveness and quality of information disclosure of internal control questioned the enterprise internal control, internal control information disclosure has become a major topic in academic circles. The military listed companies as a typical representative of the national defense science and technology industry, through the development in the capital market, the will of the government and private capital, the organic unity of national needs with the development of the company. However, in the long-term national defense scientific research and production the major task of the enterprise, the enterprise mechanism, organization structure, management mode, competition mechanism and anti risk ability and other aspects have its particularity, The military "defense" attribute, while ignoring the military "enterprise" attributes, in terms of corporate governance and internal control is weak, especially in the aspect of information disclosure more cautious, disclosure content is too simple, lack of information led to investors, investment decision-making failure. So the study on the problems of internal control information disclosure and military industry the listed company has obvious practical significance and academic value for the survival and development of the military listed companies better. The study object of this article is China's military listed companies information disclosure of internal control problems, using the method of combining normative research and case studies, from the internal control information disclosure of domestic and foreign research results and practical experience the information disclosure of internal control, with 20122013 years of military listed companies, G company as an example to analyze, reveal China's military The problems of information disclosure of internal control of listed companies, and put forward the improvement measures and suggestions. The article is divided into six parts. The first part is the introduction, introduces the background, significance, framework, review on the main contributions and shortcomings at home and abroad; the second part is the overview and basic analysis of internal control the theory of information disclosure; the third part introduces the present situation of information disclosure of internal control of the military listed companies, taking G company as an example, based on the full understanding of the internal control information disclosure process and content, its nearly three years of internal control information disclosure of the internal control evaluation through self disclosure of internal audit, comparative analysis and to evaluate the information disclosure of internal control of the company; the fourth part is based on a case, analysis of information disclosure of internal control of China's military listed companies The cause of the defect; the fifth part will put forward some suggestions on the present situation of internal control information disclosure and the existing defects; the sixth part is the conclusion and Prospect of the research.

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.48

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