创业板上市公司内部控制信息披露质量的影响因素研究
发布时间：2018-07-13 15:25
【摘要】：近年来，国内外上市公司频频发生财务舞弊案件，引起了学术界和实务界的广泛关注。这些舞弊案件的发生无一不暴露出上市公司内部控制环节薄弱、内部控制制度失效等问题。鉴于此，美国于2002年7月30日颁布了《SOX法案》，，至此美国正式步入了强制披露内部控制信息的阶段。由于我国在内部控制方面的问题也不容忽视，2006年上海证券交易所和深圳证券交易所先后颁布了《上市公司内部控制指引》，我国也随之进入了必须严格执行内部控制制度的阶段。创业板的成立为中国的资本市场注入了新鲜血液，但由于创业板上市标准低、风险大等特点，使得监管部门对创业板制定了严格的监管措施，其中的核心措施就是信息披露。由此，本文对创业板上市公司的内部控制信息披露质量的影响因素展开了实证研究。 本文共分为六个部分。第一部分介绍了研究背景、研究意义和国内外在内部控制信息披露方面的研究现状。第二部分首先介绍了内部控制和内部控制信息披露的概念，在此基础上结合相关文件中对内部控制信息披露的要求，尝试性地对内部控制信息披露质量进行了界定，最后本部分对内部控制信息披露的理论基础进行了介绍。第三部分主要介绍了我国创业板的发展历程和特征，并对创业板上市公司内部控制信息披露质量的现状进行了统计分析。第四部分是本文的重点部分，对创业板上市公司内部控制信息披露质量影响因素的实证分析。本部分以335家创业板上市公司为研究样本，首先在已有的研究基础上结合创业板上市公司特点选取了7个解释变量：公司规模、盈利能力、负债比例、会计师事务所声誉、审计意见类型、独立董事比例和董事长与总经理是否由一人担任。又针对创业板上市公司特征，选取了家族成员占董事会比例、单一家族持股比例和核心技术团队或关键技术人员是否变更3个解释变量。选取内部控制信息披露质量为被解释变量，采用内容分析法对其进行量化，构建多元回归模型，运用SPSS软件对其进行描述性统计分析、相关性分析和回归分析，运用Eviews软件对回归模型进行检验。最后得出盈利能力、独立董事比例、董事长与总经理是否由一人担任、家族成员占董事会比例和单一家族持股比例对创业板上市公司内部控制信息披露质量有显著影响。第五部分对前文的实证研究结果进行了总结，并为提高创业板上市公司内部控制信息披露质量提出了有针对性的政策建议。第六部分是结论部分，对整篇论文进行了概括，并对今后的研究提出展望。
[Abstract]:In recent years, listed companies at home and abroad frequently occur financial fraud cases, which has attracted extensive attention from academic and practical circles. The occurrence of these fraud cases has exposed the weakness of internal control links and the failure of internal control system of listed companies. In view of this, the United States promulgated the Sox Act on July 30, 2002, so that the United States formally entered the stage of mandatory disclosure of internal control information. As the internal control problems in China can not be ignored, in 2006, Shanghai Stock Exchange and Shenzhen Stock Exchange promulgated the "guidelines on Internal Control of listed companies" successively, and our country has also entered the stage of strict implementation of the internal control system. The establishment of the gem has injected fresh blood into China's capital market, but due to the characteristics of low listing standard and high risk of gem, regulators have formulated strict supervision measures on the gem, the core of which is information disclosure. Therefore, this paper carries out an empirical study on the influencing factors of the internal control information disclosure quality of gem listed companies. This paper is divided into six parts. The first part introduces the research background, research significance and internal control information disclosure at home and abroad. The second part first introduces the concepts of internal control and internal control information disclosure, and then defines the quality of internal control information disclosure by combining the requirements of internal control information disclosure in relevant documents. Finally, this part introduces the theoretical basis of internal control information disclosure. The third part mainly introduces the development course and characteristics of the gem in China, and makes a statistical analysis on the current situation of the internal control information disclosure quality of the gem listed companies. The fourth part is the key part of this paper, the empirical analysis of the factors affecting the quality of internal control information disclosure of gem listed companies. This part takes 335 listed companies on the gem as the research sample. Firstly, based on the existing research, seven explanatory variables are selected: company size, profitability, debt ratio, reputation of accounting firms. Type of audit opinion, proportion of independent directors and whether the chairman and general manager are one person. According to the characteristics of gem listed companies, the paper selects the proportion of family members to the board of directors, the proportion of single family ownership and whether the core technical team or key technical personnel change three explanatory variables. The quality of internal control information disclosure is selected as the explained variable, the quantitative analysis method is used to quantify it, and the multivariate regression model is constructed, and the descriptive statistical analysis, correlation analysis and regression analysis are carried out by using SPSS software. Eviews software is used to test the regression model. Finally, it is concluded that the profitability, the proportion of independent directors, whether the chairman and the general manager are one person, the proportion of family members to the board and the proportion of single family ownership have significant influence on the internal control information disclosure quality of gem listed companies. The fifth part summarizes the previous empirical research results and puts forward targeted policy recommendations for improving the quality of internal control information disclosure of gem listed companies. The sixth part is the conclusion part, summarizes the whole paper, and puts forward the prospect for the future research.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.6;F275;F832.51
本文编号：2119879
[Abstract]:In recent years, listed companies at home and abroad frequently occur financial fraud cases, which has attracted extensive attention from academic and practical circles. The occurrence of these fraud cases has exposed the weakness of internal control links and the failure of internal control system of listed companies. In view of this, the United States promulgated the Sox Act on July 30, 2002, so that the United States formally entered the stage of mandatory disclosure of internal control information. As the internal control problems in China can not be ignored, in 2006, Shanghai Stock Exchange and Shenzhen Stock Exchange promulgated the "guidelines on Internal Control of listed companies" successively, and our country has also entered the stage of strict implementation of the internal control system. The establishment of the gem has injected fresh blood into China's capital market, but due to the characteristics of low listing standard and high risk of gem, regulators have formulated strict supervision measures on the gem, the core of which is information disclosure. Therefore, this paper carries out an empirical study on the influencing factors of the internal control information disclosure quality of gem listed companies. This paper is divided into six parts. The first part introduces the research background, research significance and internal control information disclosure at home and abroad. The second part first introduces the concepts of internal control and internal control information disclosure, and then defines the quality of internal control information disclosure by combining the requirements of internal control information disclosure in relevant documents. Finally, this part introduces the theoretical basis of internal control information disclosure. The third part mainly introduces the development course and characteristics of the gem in China, and makes a statistical analysis on the current situation of the internal control information disclosure quality of the gem listed companies. The fourth part is the key part of this paper, the empirical analysis of the factors affecting the quality of internal control information disclosure of gem listed companies. This part takes 335 listed companies on the gem as the research sample. Firstly, based on the existing research, seven explanatory variables are selected: company size, profitability, debt ratio, reputation of accounting firms. Type of audit opinion, proportion of independent directors and whether the chairman and general manager are one person. According to the characteristics of gem listed companies, the paper selects the proportion of family members to the board of directors, the proportion of single family ownership and whether the core technical team or key technical personnel change three explanatory variables. The quality of internal control information disclosure is selected as the explained variable, the quantitative analysis method is used to quantify it, and the multivariate regression model is constructed, and the descriptive statistical analysis, correlation analysis and regression analysis are carried out by using SPSS software. Eviews software is used to test the regression model. Finally, it is concluded that the profitability, the proportion of independent directors, whether the chairman and the general manager are one person, the proportion of family members to the board and the proportion of single family ownership have significant influence on the internal control information disclosure quality of gem listed companies. The fifth part summarizes the previous empirical research results and puts forward targeted policy recommendations for improving the quality of internal control information disclosure of gem listed companies. The sixth part is the conclusion part, summarizes the whole paper, and puts forward the prospect for the future research.
【学位授予单位】：辽宁科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.6;F275;F832.51
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本文编号：2119879
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