我国金融类上市公司治理结构与内控有效性实证研究

发布时间：2018-06-29 05:09

本文选题：公司治理 + 内控　；参考：《湖北大学》2014年硕士论文

【摘要】：内控是现代公司制度最基本的管理方法,是企业可持续发展的有力保证。然而近年来国内外公司舞弊丑闻不断曝光,暴露出内控的诸多问题,引发世界各国对企业内控制度的反思,也引起我国政府的重视。2008年6月,财政部等五部委联合颁布了《企业内控基本规范》,与随后颁布的三个指引共同构成了具有我国特色的内控“1+3”理论体系。本研究以《企业内控基本规范》所规定的内控五项目标为基础,对我国金融类上市公司的治理结构和内控有效性进行分析,以内控的执行效果为分析标准,构建内控有效性指数,然后从实证上研究股东大会和董事会的治理机制、总经理的报酬激励机制及约束机制等几个方面对内控整体有效性及其五项目标有效性的影响。通过对33家金融类上市公司数据的分析,本研究得出结论：董事会会议召开次数并不能对内控的有效性起到积极作用,反而会阻碍内控制度的执行的持续性与有效性；公司规模越大,管理层级通常会相应增多,增加了管理难度,内控的执行效率降低,从而影响内控的有效性；成长性越好的公司,内部制度的执行情况通常越好,公司的内控的有效性也得到了更好的体现。本研究采用实证分析研究方法,目的在于通过分析金融类上市公司内控的有效性与其公司治理之间的关系,寻求完善公司内控制度的有效途径。我国学者对公司内控和公司治理关系的研究大多属于规范性研究,相关的实证研究不多,而在已有的实证研究中,内控有效性变量大多选取单一的内控要素,由于内控要素是相互联系的整体,要素的简单加总未必能代表内控制度的整体有效性。因此,本研究以内控的执行效果的强弱为权重,构建内控有效性指数,能够更加有效地衡量公司治理情况对内控有效性的影响。
[Abstract]:Internal control is the most basic management method of modern company system and the guarantee of sustainable development of enterprises. However, in recent years, corporate fraud scandals at home and abroad have been exposed, exposing many problems of internal control, causing the reflection of the internal control system of enterprises all over the world, and also attracting the attention of our government. The Ministry of Finance and other five ministries and commissions jointly promulgated the basic norms of Enterprise Internal Control, which, together with the three guidelines issued subsequently, constituted a theoretical system of Internal Control "13" with Chinese characteristics. Based on the five objectives of internal control stipulated in the basic Code of Internal Control of Enterprises, this study analyzes the governance structure and the effectiveness of internal control of listed financial companies in China, and takes the implementation effect of internal control as the analysis standard. This paper constructs the index of internal control effectiveness, and then empirically studies the influence of the governance mechanism of shareholders' general meeting and board of directors, the reward incentive mechanism of general manager and the restraint mechanism on the overall effectiveness of internal control and its five objectives. By analyzing the data of 33 financial listed companies, this study concludes that the number of board meetings can not play a positive role in the effectiveness of internal control, but will hinder the sustainability and effectiveness of the implementation of internal control system; The larger the size of the company, the more the level of management usually increases, which increases the difficulty of management and reduces the efficiency of the implementation of internal control, thus affecting the effectiveness of internal control. The better the growth, the better the implementation of internal system. The effectiveness of the company's internal control has also been better reflected. The purpose of this study is to find an effective way to perfect the internal control system of financial listed companies by analyzing the relationship between the effectiveness of internal control and their corporate governance. Most of the researches on the relationship between corporate internal control and corporate governance are normative, but there are few empirical studies. In the existing empirical research, most of the internal control effectiveness variables select a single internal control factor. Because the internal control elements are interrelated, the simple sum of the elements may not represent the overall effectiveness of the internal control system. Therefore, this study takes the implementation effect of internal control as the weight and constructs the index of internal control effectiveness, which can more effectively measure the influence of corporate governance on the effectiveness of internal control.
【学位授予单位】：湖北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F830.42;F832.39

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