企业内部控制缺陷披露真实性的影响因素研究

发布时间：2018-04-11 08:33

本文选题：内部控制缺陷 + 内部控制缺陷披露　；参考：《广东工业大学》2017年硕士论文

【摘要】：随着《企业内部控制配套指引》等相关制度的出台,政府不断加强对企业内部控制缺陷披露的要求。然而在不断强制化的制度背景下,国内各类舞弊事件频频发生,而企业在其内部控制自我评价报告中对促使舞弊行为的内部控制缺陷却鲜有提及。可见企业内部控制缺陷披露并非完全真实,这说明了政府的制度建设仍存在漏洞,也不利于投资者的经济决策,还可能导致企业管理层因管理不善或披露不实而声誉受损。因此,探讨影响真实性的因素至关重要。而国内当前对内部控制缺陷的研究,大多基于企业披露的信息完全真实的假设前提,从真实性角度切入的研究较少。所以,基于上述现实背景以及理论背景,本文从真实性角度切入,对当前国内企业内部控制缺陷披露的真实性现状进行分析,并探讨可能影响真实性的因素,以便寻求政府完善制度建设、投资者提高信息鉴定能力以及企业加强内部控制建设的途径。本文首先回顾了关于内部控制缺陷披露的国内外文献;然后对内部控制缺陷披露的真实性及相关概念进行界定,并阐述了本文的理论基础,包括高层梯队理论、信息不对称理论、委托代理理论和管理层权力理论;接着对强制性信息披露背景下国内企业内部控制缺陷披露的真实性现状进行分析,并指出当前存在着如实披露缺陷的企业数量少、对缺陷严重程度的认定不准确以及缺陷内容的可用性差这三大问题;再接着本文根据2014年至2015年沪深两市A股主板中发生的财务重述和违规处罚事件判断前期存在内部控制缺陷的企业,并以此为样本,通过描述性统计、相关性分析、Logit回归分析以及稳健性检验,对影响企业内部控制缺陷披露真实性的因素进行实证分析。分析结果如下:影响真实性的因素主要在于企业特征、管理层能力、公司治理和外部审计四大方面。其中在存在缺陷时,陷入财务困境、审计委员会成员专业水平更高的企业,能够发现缺陷的可能性更高,内部控制缺陷披露的真实性更高;在存在并发现缺陷时,机构投资者持股比例更高、独立董事比例更高、审计费用增长率更高、财务报告被出具非标准审计意见的企业,对外披露缺陷的可能性更高,内部控制缺陷披露的真实性更高;最后结合现状以及实证分析结果,提出完善政府内部控制及其缺陷披露制度、加强企业内部控制缺陷披露机制建设以及提高投资者内部控制缺陷信息鉴定能力三方面的对策建议。
[Abstract]:With the introduction of Internal Control guidelines and other related systems, the government constantly strengthens the requirements for the disclosure of internal control defects.However, under the system background of continuous compulsion, various kinds of fraud incidents occur frequently in China, but the internal control defects that promote fraud are seldom mentioned in the internal control self-evaluation report of enterprises.It can be seen that the disclosure of internal control defects is not completely true, which shows that there are still loopholes in the government system construction, which is also not conducive to the economic decision of investors, and may lead to the reputation of the management of enterprises being damaged because of mismanagement or misdisclosure.Therefore, it is very important to explore the factors that affect the authenticity.However, most of the current researches on internal control defects are based on the assumption that the information disclosed by enterprises is completely true.Therefore, based on the above realistic background and theoretical background, this paper analyzes the reality of internal control defects disclosure in domestic enterprises from the perspective of authenticity, and discusses the factors that may affect the authenticity.In order to seek the government to perfect the system construction, investors to improve the ability of information identification and enterprises to strengthen the internal control of the way.This paper first reviews the domestic and foreign literature on internal control defect disclosure, then defines the authenticity and related concepts of internal control defect disclosure, and expounds the theoretical basis of this paper, including high-level echelon theory.Information asymmetry theory, principal-agent theory and management power theory; then the reality of internal control defects disclosure of domestic enterprises under the background of mandatory information disclosure is analyzed.It also points out that there are three problems: the number of enterprises that disclose the defects truthfully, the inaccuracy of the recognition of the defect severity and the poor usability of the defect content.Then, according to the financial restatement and illegal punishment events that occurred in the main board of Shanghai and Shenzhen A-shares from 2014 to 2015, this paper judges the enterprises with internal control defects in the early stage, and takes this as a sample, through descriptive statistics,Correlation analysis logit regression analysis and robustness test are used to analyze the factors that affect the authenticity of internal control defect disclosure.The results are as follows: the factors influencing authenticity mainly lie in four aspects: enterprise characteristics, management ability, corporate governance and external audit.Among them, when there are defects, enterprises with financial difficulties and higher professional level of audit committee members are more likely to find defects, and the disclosure of defects in internal controls is more authentic.The proportion of institutional investors is higher, the proportion of independent directors is higher, the growth rate of audit fees is higher, the possibility of external disclosure defects is higher and the authenticity of internal control defects disclosure is higher for enterprises whose financial reports are issued non-standard audit opinions;Finally, according to the current situation and the results of empirical analysis, the paper puts forward to perfect the internal control of government and its defect disclosure system.The countermeasures and suggestions of strengthening the construction of internal control defect disclosure mechanism and improving the ability of investors to identify the information of internal control defects.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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