中国煤炭上市公司内部控制对财务风险影响的研究

发布时间：2018-06-05 07:29

本文选题：上市公司 + 内部控制　；参考：《西安工程大学》2015年硕士论文

【摘要】：经济全球化的发展使市场环境日益复杂,加剧了企业的财务风险。近年来,国内外的许多财务危机案例表面上是公司没能有效应对环境变化而引起的,但实质上都与内部控制失效有密切联系。煤炭是地球上蕴藏量最丰富的化石燃料,而中国的煤炭资源位居世界前列,因此煤炭企业在中国的国民经济中占据重要地位。“十二五”规划以来,中国煤炭企业资源整合、兼并重组力度加大,使煤炭企业之间竞争加剧、融资需求增加,这些很有可能导致内部控制失效,使企业陷入财务危机。而煤炭上市公司的信息更加透明,所以本文选取中国煤炭上市公司,研究其内部控制对财务风险的影响。本文首先对国内外内部控制、财务风险以及内部控制对财务风险影响方面的研究文献进行总结;其次介绍了内部控制与财务风险的相关理论,阐述了内部控制对财务风险的影响机理,并分析了中国煤炭上市公司内部控制与财务风险的现状;再次,选取中国2009-2013年沪深两市35家煤炭上市公司为研究对象,采用多元线性回归模型,从ERM风险管理框架对于内部控制评价的八方面,分别对内部控制各要素越有效,财务风险越低的研究假设进行验证;最后,得出结论,提出相关建议,并对本文的研究局限和未来展望做出说明。研究表明,中国煤炭上市公司的内部控制越有效,财务风险越低。这对于煤炭上市公司制定适合自身发展的内部控制制度,建立完善的风险预警系统,管控财务风险,促进可持续发展发挥了积极作用。
[Abstract]:The development of economic globalization makes the market environment more and more complex and intensifies the financial risk of enterprises. In recent years, many financial crisis cases at home and abroad appear to be caused by the failure of companies to cope with environmental changes effectively, but in essence they are closely related to the failure of internal control. Coal is the most abundant fossil fuel on the earth, and China's coal resources are among the top in the world, so coal enterprises play an important role in China's national economy. Since the 12th Five-Year Plan, resources integration, merger and reorganization of Chinese coal enterprises have intensified competition among coal enterprises and increased financing demand, which may lead to failure of internal control and financial crisis. The information of coal listed companies is more transparent, so this paper selects Chinese coal listed companies to study the impact of internal control on financial risk. This paper first summarizes the domestic and foreign internal control, financial risk and the influence of internal control on financial risk, and then introduces the theory of internal control and financial risk. This paper expounds the influence mechanism of internal control on financial risk, and analyzes the present situation of internal control and financial risk of coal listed companies in China. Thirdly, 35 coal listed companies in Shanghai and Shenzhen stock markets in China from 2009 to 2013 are selected as the research objects. Using multivariate linear regression model, from the eight aspects of ERM risk management framework for internal control evaluation, respectively, the more effective the internal control elements, the lower the financial risk. Finally, the conclusion is drawn, and the relevant recommendations are put forward. And the limitations of this study and future prospects are explained. The study shows that the more effective the internal control is, the lower the financial risk is. This has played a positive role in establishing the internal control system suitable for the development of coal listed companies, establishing a perfect risk warning system, managing financial risks and promoting sustainable development.
【学位授予单位】：西安工程大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.21

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