内部控制缺陷与公司绩效的相关性研究

发布时间：2018-06-07 10:11

本文选题：内部控制 + 控制缺陷　；参考：《赣南师范学院》2014年硕士论文

【摘要】：近年来，不论是美国的安然事件还是国内的中航油（新加坡）事件，其产生原因都与公司治理机制的不完善以及内部控制存在缺陷有着千丝万缕的联系。2002年《萨班斯法案》的颁布，表明美国政府为了弥补市场经济的不完善，采用国家法律法规来强制执行。虽然当前我国是不完全的市场经济，但是在体制改革的进程中，很多历史遗留的问题正影响着着公司制的发展。顺应时代的变革和国际经济的发展，2006年沪深两市出台了上市公司内部控制指引，成为《企业内部控制规范》颁布的前奏。内部控制在整个企业的运行中无处不在，不仅与公司治理相辅相成，而且与风险管理协调共存。内部控制的最大问题就是内部控制缺陷的出现或存在，它不仅使企业不能得到正常的运营，还会使企业经营绩效大打折扣。当下，不管是公司现有的股东、债权人还是潜在的投资者，都非常关注公司的长期发展。由此，他们不仅仅只关注公司目前的绩效，更多的是重视公司的内部控制质量是否完善以及公司的发展能力和营运能力是否持续等问题。目前，我国关于内部控制缺陷与公司绩效的研究主要集中在规范研究方面，实证研究方面的文献较少。本文以2012年沪市A股上市公司为样本，研究内部控制缺陷与公司绩效的相互关系。本文将样本公司2012年的财务报告发生更正或修订与否、年报的审计意见类型和是否存在违法违规行为作为内部控制缺陷的代理变量，综合财务指标作为公司绩效的代理变量，通过相关性分析和回归分析来验证内部控制缺陷与公司绩效的关系。结果表明，，相对于不存在内部控制缺陷的公司，存在内部控制缺陷的公司经营绩效更低。因此，本文认为公司绩效的好与差，究其本质原因是组织内部的控制问题，即内部控制缺陷会对公司的绩效产生影响。公司若要获得长足的发展，就需要得到社会的认可，并且向他们展示公司良好的内部控制和可观的公司绩效。所以，加强内部控制的建设，保证内部控制的有效执行，才能使公司在激烈的竞争环境中脱颖而出。
[Abstract]:In recent years, whether it was the Enron incident in the United States or the domestic incident of China Aviation Oil (Singapore), The reasons are closely related to the imperfection of the corporate governance mechanism and the defects in internal control. The promulgation of Sarbanes Act in 2002 shows that the US government is trying to make up for the imperfections of the market economy. National laws and regulations are adopted to enforce enforcement. Although China is not a complete market economy at present, in the process of system reform, many problems left over from history are affecting the development of corporate system. In accordance with the change of the times and the development of the international economy, the Shanghai and Shenzhen stock markets issued the guidelines for the internal control of listed companies in 2006, which became the prelude to the promulgation of the "Enterprise Internal Control Standard". Internal control is ubiquitous in the whole enterprise, which not only complements corporate governance, but also coexists with risk management. The biggest problem of internal control is the appearance or existence of internal control defects. It not only makes the enterprise unable to get normal operation, but also makes the business performance greatly reduced. Today, whether the company's existing shareholders, creditors or potential investors, are very concerned about the long-term development of the company. As a result, they pay more attention not only to the current performance of the company, but also to whether the quality of the internal control of the company is perfect and whether the development and operation ability of the company is sustainable or not. At present, the research on internal control defects and corporate performance in China is mainly focused on normative research, empirical research literature is less. In this paper, A-share listed companies in Shanghai Stock Exchange in 2012 are taken as a sample to study the relationship between internal control defects and corporate performance. In this paper, whether the financial report of the sample company in 2012 has been corrected or not, the type of audit opinion of the annual report and whether there are illegal or illegal behaviors are taken as the proxy variables of the internal control defects, and the comprehensive financial index as the proxy variable of the company's performance. Correlation analysis and regression analysis are used to verify the relationship between internal control defects and corporate performance. The results show that the operating performance of the firms with internal control defects is lower than that without internal control defects. Therefore, this paper argues that the essence of the good or bad corporate performance is the internal control problem, that is, the internal control defects will have an impact on the performance of the company. If the company is to make great progress, it needs to be recognized by the society and show them good internal control and considerable company performance. Therefore, strengthening the construction of internal control and ensuring the effective implementation of internal control can make the company stand out in the fierce competition environment.
【学位授予单位】：赣南师范学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F224

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