流通业上市公司内部控制的信息披露及其评价
发布时间：2019-03-24 18:10
【摘要】：自从美国麦克森罗宾斯药材公司于1938年发生了财务欺诈事件之后，世界范围内很多公司由于财务出现问题而导致公司丑闻频频出现。2008年，美国的次贷危机席卷了全球、法国兴业银行发生舞弊事件、雷曼兄弟的宣告经营破产等一系列事件，对全球的资本和金融市场造成了强烈冲击，内部控制信息披露慢慢的成为学者和关注企业实际运营的管理者的研究重点。上市公司披露内部控制信息,不但可以让投资者、债权人、监管者加大力度对公司实行外部监督,而且可以使公司增强对自身内部控制建立健全的意识。 在市场经济条件下，流通业作为生产与消费之间的连接器，是国民经济的重要部门，处于产业链的顶端，与工业和农业一起成为国家的基础产业经济。从国民经济来看，流通业作为主导产业，，引导国民消费并且刺激经济增长。社会主义市场经济的发展以及更好地运行离不开流通业，国民经济的正常运行与流通业也是息息相关的。 然而，流通业的大规模扩张与发展也逐渐暴露出了很多问题，尤其随着国外很多流通企业进入中国市场，流通业上市公司在市场竞争中开始显现出内部控制信息披露不完善的问题。目前，我国很多流通业上市公司内部控制意识比较落后，在企业内部控制操作过程中存在很多漏洞，导致内部控制的作用难以得到发挥，严重制约了其经济效益的提升。流通业影响着国家的经济命脉,因此，有效、完善的建设流通业上市公司内部控制系统和准确的披露内部控制信息是势在必行的。 本文首先论述了内部控制的概念和内部控制信息披露的概念，之后介绍了内部控制的功能定位规范和实施内部控制的约束条件；然后，结合流通业上市公司的具体情况，分析了其内部控制规范和信息披露要求、内容、结构和披露方式，进而选取了我国50家流通业上市公司作为样本，分析了其2012年至2013年年度报告，并进行了描述性统计分析。接着，针对前文选取的流通业上市公司的样本，列举了影响内部控制信息披露的8个因素，并同时提出假设，运用SPSS软件对披露内控报告的50家上市公司的2012-2013年度的年报及内控报告，进行了描述性分析、相关分析和回归分析后，得出结论；最后，阐述如何加强流通业上市公司内部控制信息披露的水平，提高上市公司的内部控制报告的质量，确保信息传递中财务报告的质量，实现上市公司的内部控制目标，提高上市公司的内部控制水平具有十分重要的意义。
[Abstract]:Since the financial fraud of McSen Robbins in 1938, many companies around the world have been exposed to corporate scandals because of financial problems. In 2008, the subprime mortgage crisis in the United States swept the world. A series of events, such as the fraud of SocGen Bank of France and the bankruptcy of Lehman Brothers, have had a strong impact on the global capital and financial markets. The disclosure of internal control information has gradually become the research focus of scholars and managers concerned about the actual operation of enterprises. The disclosure of internal control information by listed companies can not only enable investors creditors and regulators to strengthen the external supervision of the company but also enhance the company's awareness of its own internal control. Under the condition of market economy, the circulation industry, as a connector between production and consumption, is an important part of the national economy. It is at the top of the industrial chain and becomes the basic industry economy of the country together with industry and agriculture. From the point of view of national economy, circulation industry, as a leading industry, guides national consumption and stimulates economic growth. The development and better operation of socialist market economy depends on circulation industry, and the normal operation of national economy is closely related to circulation industry. However, the large-scale expansion and development of the circulation industry has also gradually exposed many problems, especially with the entry of many foreign circulation enterprises into the Chinese market. Listed companies in the circulation industry begin to show the imperfect disclosure of internal control information in the market competition. At present, the internal control consciousness of many listed companies in circulation industry in our country is relatively backward, and there are many loopholes in the operation process of internal control, which leads to the difficult to play the role of internal control, which seriously restricts the promotion of its economic benefits. Circulation industry affects the economic lifeline of the country. Therefore, it is imperative to establish an effective and perfect internal control system of listed companies in the construction circulation industry and to disclose the internal control information accurately. This paper first discusses the concept of internal control and the concept of internal control information disclosure, and then introduces the function orientation criterion of internal control and the restriction conditions of implementing internal control. Then, combined with the specific situation of listed companies in circulation industry, the internal control norms and information disclosure requirements, contents, structures and disclosure methods are analyzed, and then 50 listed companies in circulation industry in China are selected as samples. Its annual report from 2012 to 2013 is analyzed, and descriptive statistical analysis is carried out. Then, aiming at the sample of listed companies in circulation industry selected above, the paper enumerates the eight factors that influence the disclosure of internal control information, and puts forward the hypothesis at the same time. The SPSS software is used to analyze the annual reports and internal control reports of 50 listed companies in 2012-2013, and the conclusion is drawn after the descriptive analysis, the correlation analysis and the regression analysis of the internal control reports of the 50 listed companies in 2012-2013. Finally, how to strengthen the level of internal control information disclosure of listed companies in circulation industry, improve the quality of internal control reports of listed companies, ensure the quality of financial reports in information transmission, and achieve the internal control objectives of listed companies. It is of great significance to improve the level of internal control of listed companies.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F724;F715.5
[Abstract]:Since the financial fraud of McSen Robbins in 1938, many companies around the world have been exposed to corporate scandals because of financial problems. In 2008, the subprime mortgage crisis in the United States swept the world. A series of events, such as the fraud of SocGen Bank of France and the bankruptcy of Lehman Brothers, have had a strong impact on the global capital and financial markets. The disclosure of internal control information has gradually become the research focus of scholars and managers concerned about the actual operation of enterprises. The disclosure of internal control information by listed companies can not only enable investors creditors and regulators to strengthen the external supervision of the company but also enhance the company's awareness of its own internal control. Under the condition of market economy, the circulation industry, as a connector between production and consumption, is an important part of the national economy. It is at the top of the industrial chain and becomes the basic industry economy of the country together with industry and agriculture. From the point of view of national economy, circulation industry, as a leading industry, guides national consumption and stimulates economic growth. The development and better operation of socialist market economy depends on circulation industry, and the normal operation of national economy is closely related to circulation industry. However, the large-scale expansion and development of the circulation industry has also gradually exposed many problems, especially with the entry of many foreign circulation enterprises into the Chinese market. Listed companies in the circulation industry begin to show the imperfect disclosure of internal control information in the market competition. At present, the internal control consciousness of many listed companies in circulation industry in our country is relatively backward, and there are many loopholes in the operation process of internal control, which leads to the difficult to play the role of internal control, which seriously restricts the promotion of its economic benefits. Circulation industry affects the economic lifeline of the country. Therefore, it is imperative to establish an effective and perfect internal control system of listed companies in the construction circulation industry and to disclose the internal control information accurately. This paper first discusses the concept of internal control and the concept of internal control information disclosure, and then introduces the function orientation criterion of internal control and the restriction conditions of implementing internal control. Then, combined with the specific situation of listed companies in circulation industry, the internal control norms and information disclosure requirements, contents, structures and disclosure methods are analyzed, and then 50 listed companies in circulation industry in China are selected as samples. Its annual report from 2012 to 2013 is analyzed, and descriptive statistical analysis is carried out. Then, aiming at the sample of listed companies in circulation industry selected above, the paper enumerates the eight factors that influence the disclosure of internal control information, and puts forward the hypothesis at the same time. The SPSS software is used to analyze the annual reports and internal control reports of 50 listed companies in 2012-2013, and the conclusion is drawn after the descriptive analysis, the correlation analysis and the regression analysis of the internal control reports of the 50 listed companies in 2012-2013. Finally, how to strengthen the level of internal control information disclosure of listed companies in circulation industry, improve the quality of internal control reports of listed companies, ensure the quality of financial reports in information transmission, and achieve the internal control objectives of listed companies. It is of great significance to improve the level of internal control of listed companies.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F724;F715.5
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