光大证券内部控制缺陷信息披露研究

发布时间：2018-05-24 11:56

本文选题：光大证券 + 内部控制缺陷　；参考：《湘潭大学》2017年硕士论文

【摘要】：对内部控制缺陷进行信息披露是上市公司信息披露的应尽义务,也是对其内部控制状况进行详细披露的核心内容。然而,目前我国多数上市券商没有对此给予充分的关注和重视,内控缺陷披露未能反映公司真实的内部控制管理水平,严重影响了外部投资者以及相关监管部门的判断和决策。为此,国家监管部门和证券交易所越来越重视上市证券公司内控缺陷的信息披露,并逐渐加强了对其内部控制体系建设的督导。作者以光大证券2011-2016年度的信息披露状况为基础,综合运用内部控制缺陷披露基本理论与知识,采取数据统计与分析相结合的方法,对光大证券内部控制缺陷披露状况开展专门研究。从内部控制缺陷披露的真实性、完整性、准确性、及时性等多方面,全面深入的阐述和分析公司内部控制缺陷的信息披露状况。通过分析,作者认为光大证券内部控制缺陷披露存在诸多问题,主要体现在:内部控制缺陷披露不充分、避重就轻;内部控制缺陷披露比例低、认定标准设定可操作性不强;内控缺陷披露的信息内容含量低、可读性不强;内部控制缺陷的信息披露时效性差、披露不及时。而治理层存在隐瞒内控缺陷的动机,公司股权结构制约披露,独立董事发挥作用有限,监事会对内控缺陷披露未做到有效审核,信息披露成本影响披露决策,相关法规建立与监管仍有欠缺等为光大证券内控缺陷披露存在问题的主要原因。最后,作者提出了光大证券内控缺陷信息披露整改办法及其对行业的启示。光大证券内控缺陷披露整改对策:增强公司内控缺陷信息披露动机,制定明确完整的内控缺陷披露认定标准,优化公司治理结构,增加特别风险内控信息披露内容;对证券行业内控缺陷披露的启示:完善内控缺陷披露相关法规,加强对内控缺陷披露的监管力度,建立明确的法律责任追究机制,刺激内控缺陷信息的有效需求。作者选择对光大证券内部控制缺陷信息披露做专题研究,对促进上市券商内控缺陷披露完善、督促监管部门进一步加强对上市券商内控缺陷信息披露的监管和保护投资者的正当权益等,无疑起到积极的推动作用。同时,也对开展我国证券行业的内部控制缺陷披露相关理论的研究提供了一定的经验与借鉴。
[Abstract]:The disclosure of information on internal control defects is not only the obligation of information disclosure of listed companies, but also the core content of the detailed disclosure of its internal control situation. However, at present, most listed securities companies in China have not paid enough attention to this issue, and the disclosure of internal control defects has not reflected the true level of internal control management of the company, which has seriously affected the judgment and decision of external investors and relevant regulatory authorities. Therefore, more and more attention has been paid to the disclosure of information about the internal control defects of listed securities companies, and the supervision of the construction of internal control system has been gradually strengthened. Based on the information disclosure situation of Everbright Securities in 2011-2016, the author synthetically applies the basic theory and knowledge of internal control defect disclosure, and adopts the method of combining data statistics with analysis. Everbright Securities internal control defects disclosure situation to carry out a special study. From the aspects of authenticity, integrity, accuracy and timeliness of internal control defect disclosure, this paper expounds and analyzes the information disclosure status of internal control defect in the company. Through analysis, the author thinks that there are many problems in the disclosure of internal control defects in Everbright Securities, which are mainly reflected in the following aspects: inadequate disclosure of internal control defects, low proportion of internal control defects disclosure, and weak operability of determining standard setting; The information content of internal control defect disclosure is low, the readability is not strong, and the information disclosure of internal control defect is not timely. The governance layer has the motive of concealing the internal control defect, the company equity structure restricts the disclosure, the independent director plays a limited role, the board of supervisors does not audit the internal control defect disclosure effectively, and the information disclosure cost affects the disclosure decision. The establishment and supervision of relevant laws and regulations are still the main reasons for the problems in the disclosure of internal control defects in Everbright Securities. Finally, the author puts forward the reform method of Everbright Securities Internal Control defect Information Disclosure and its enlightenment to the industry. Everbright Securities Internal Control defect Disclosure rectification measures: strengthen the internal control defect information disclosure motivation, establish a clear and complete internal control defect disclosure identification standards, optimize the corporate governance structure, increase the content of special risk internal control information disclosure; The enlightenment to the disclosure of internal control defects in the securities industry is to perfect the relevant laws and regulations of internal control defect disclosure, to strengthen the supervision of internal control defect disclosure, to establish a clear legal responsibility investigation mechanism, and to stimulate the effective demand for internal control defect information. The author chooses to do a special research on the disclosure of internal control defects in Everbright Securities, which will improve the disclosure of internal control defects of listed securities companies. Urging the regulatory authorities to further strengthen the supervision of the disclosure of internal control defects of listed securities companies and to protect the legitimate rights and interests of investors will undoubtedly play a positive role in promoting. At the same time, it also provides some experience and reference for the research on the theory of internal control defect disclosure in China's securities industry.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.39

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