基于目标导向性内部控制指数的应用效果研究

发布时间：2018-01-02 14:18

本文关键词：基于目标导向性内部控制指数的应用效果研究　出处：《北京工商大学学报(社会科学版)》2017年05期 　论文类型：期刊论文

【摘要】：内部控制评价及内部控制实施的效果是内部控制理论和实务界的热点问题。立足我国制度背景,以2009—2015年的上海证券交易所上市公司为样本,以内部控制的五个目标为基础构建了内部控制指数模型,对内部控制指数进行计算,并且检验上市公司内部控制指数在实际应用中是否有效。以内部控制的四个因素的相关性为例,证明内部控制指数与两权分离度、股权收益等方面的有正相关关系,实证结果表明内部控制指数无论在理论还是应用过程中有显著的效果,即外部使用者可以通过内部控制指数来判断企业治理及财务状况等。最后,以本文的研究结果和相关结论为基础,提出了一些建议,使内部控制发展更符合中国国情。
[Abstract]:The evaluation of internal control and the effect of the implementation of internal control are hot issues in the field of internal control theory and practice. Based on the institutional background of our country, the listed companies of Shanghai Stock Exchange from 2009-2015 are taken as samples. Based on the five objectives of internal control, the index model of internal control is constructed, and the index of internal control is calculated. And to test whether the internal control index of listed companies is effective in practical application. Taking the correlation of four factors of internal control as an example, it proves that the internal control index and the separation degree of two weights. There is a positive correlation between equity returns and other aspects. The empirical results show that the internal control index has a significant effect in both the theory and the application process. That is, external users can judge corporate governance and financial situation through internal control index. Finally, based on the research results and related conclusions, some suggestions are put forward. To make the development of internal control more in line with China's national conditions.
【作者单位】：中国石油大学(北京)工商管理学院;北京市海淀区国家税务局;
【分类号】：F275;F832.51
【正文快照】： 随着COSO报告和SOX法案的发布,美国率先制定了内部控制准绳,近年来我国在借鉴经验的基础上,立足于本国国情不断深入内部控制理论与实践研究。上交所深交所在2006年发布的《上市公司内部控制指引》,是我国内部控制披露规范化的开端。2008年,财政部、证监会、审计署、银监会、保

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