上市银行股权结构对内部控制有效性影响的研究

发布时间：2018-04-12 00:14

本文选题：股权结构 + 公司治理　；参考：《安徽财经大学》2017年硕士论文

【摘要】：当今社会经济发展迅速,世界经济开始向全球化发展,企业经营所处的外界环境越来越复杂,有效的内部控制在企业管理工作中也越来越重要,它是判断现代企业管理水平高低的标尺,有利于企业的可持续发展。而企业管理水平的不断提高对企业内部管理制度的建立和完善起到至关重要的作用。一方面企业管理是内部控制的基础,另一方面内部控制的有效性是对企业内部管理机制进行完善的重要手段。在企业管理中,股权结构作为产权基础,不仅对公司控制权的分配以及企业资源的配置效率造成一定的影响,还对内部控制制度的制定以及实施造成一定的影响。因此,股权结构与内部控制的有效性不是相互独立的,两者是紧密相连的。然而当前关于股权制约关系的引入是否对内部控制有效性起到增强作用的研究相对来说比较少,因此要通过理论分析、案例对比分析的方法,从股东性质、股权集中度等方面研究股权制衡关系对内部控制有效性影响程度。通过对我国上市商业银行这一样本进行研究,可以了解商业银行在内部管理和内部控制方面所存在的不足,并为其改进提供一些参考。研究过程中除理论分析以外,还要包括行业分析和样品分析。论文首先对公司管理和股权结构的相关理论进行阐述,根据一定的逻辑分析线路(股权结构→公司治理→内部控制)从理论角度对股权结构受内部控制有效性影响的机制进行分析;其次,对我国十八家上市商业银行进行研究,并对其行业特点进行分析。在对现阶段我国各上市商业银行的股权结构特点进行研究的过程中,主要从两个方面着手,一个是股权集中程度,另一个是股权的性质。在研究过程中除对相关监理部门对股权制商业银行的内部控制的相关规定进行陈述以外,还要对目前我国商业银行的内部控制现状进行陈述。从十八家上市商业银行中挑选四家银行作为研究样本,它们分别是中信银行、浦发银行、民生银行以及招商银行,在研究过程中,尽可能排除其他因素的干扰,对四家上市商业银行的以下几个方面进行分析:(1)股权结构;(2)内部控制自我评价报告的披露情况;(3)三年间(2012-2014年)企业内部控制目标实现情况;(4)内部控制自我评价报告的审计情况。经过研究可知,在以下两种情况下内部控制会更有效:一种情况是股权结构相对集中,另一种情况是制约性股东的存在。同时,内部控制有效性在股权结构相对分散且第一大股东为国有性质的情况下会更强。最后,根据样本分析结果,为我国商业银行内部控制有效性的提高提出一些建议。
[Abstract]:With the rapid development of social economy and the globalization of the world economy, the external environment in which enterprises operate is becoming more and more complex, and effective internal control is becoming more and more important in the enterprise management.It is the standard to judge the management level of modern enterprises and is beneficial to the sustainable development of enterprises.The continuous improvement of enterprise management level plays a vital role in the establishment and improvement of enterprise internal management system.On the one hand, enterprise management is the basis of internal control, on the other hand, the effectiveness of internal control is an important means to perfect the internal management mechanism.In enterprise management, ownership structure, as the basis of property rights, not only has a certain impact on the allocation of corporate control rights and the allocation efficiency of enterprise resources, but also on the formulation and implementation of internal control system.Therefore, ownership structure and the effectiveness of internal control are not independent of each other, they are closely linked.However, there is relatively little research on whether the introduction of equity restriction relationship can enhance the effectiveness of internal control. Therefore, through the methods of theoretical analysis, case analysis, the nature of shareholders,The influence of equity balance on the effectiveness of internal control is studied in the aspect of equity concentration.Through the study of the sample of listed commercial banks in China, we can understand the shortcomings of commercial banks in internal management and internal control, and provide some references for its improvement.In addition to theoretical analysis, the research process also includes industry analysis and sample analysis.First of all, the paper expounds the related theories of corporate management and equity structure.According to certain logical analysis lines (equity structure / corporate governance and internal control), this paper analyzes the mechanism of stock ownership structure affected by the effectiveness of internal control from a theoretical point of view. Secondly, it studies 18 listed commercial banks in China.And to its industry characteristic carries on the analysis.In the process of studying the characteristics of equity structure of listed commercial banks in our country at this stage, it is mainly from two aspects: one is the degree of concentration of equity, the other is the nature of equity.In the course of the research, in addition to the relevant regulations of the supervision department on the internal control of the equity commercial banks, it is also necessary to state the present situation of the internal control of the commercial banks in our country.Four banks were selected from 18 listed commercial banks as a sample of the study. They were CITIC Bank, Pudong Development Bank, Minsheng Bank and China Merchants Bank. In the course of the study, other factors were excluded as far as possible.This paper analyzes the following aspects of the four listed commercial banks: 1) the structure of stock rights and 2) the disclosure of the internal control self-evaluation report during the past three years (2012-2014)) the realization of the internal control goal of the enterprise and the audit situation of the internal control self-evaluation report.Through the research, we can know that the internal control is more effective in the following two situations: one is the relative concentration of the ownership structure, the other is the existence of the restricted shareholders.At the same time, the effectiveness of internal control will be stronger when the ownership structure is relatively dispersed and the largest shareholder is state-owned.Finally, according to the results of sample analysis, some suggestions for improving the effectiveness of internal control of commercial banks in China are put forward.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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