我国旅游业上市公司内部控制信息披露研究

发布时间：2018-04-27 04:32

本文选题：内部控制 + 信息披露　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：近年来,国内旅游市场火爆,旅游业发展迅速,成为带动国民经济发展的—大动力。旅游业上市公司开始受到越来越多投资者的青睐,为保障投资者的合法权益,上市公司必须披露完整、准确的内部控制信息,以供投资者了解公司的持续运营能力和财务报告的准确度等。因此,旅游业上市公司内部控制信息披露现状研究十分必要。 2008年5月,财政部会同证监会、审计署、银监会、保监会制定了《企业内部控制基本规范》,2010年4月上述五部委联合制定了《企业内部控制应用指引》《企业内部控制评价指引》以及《企业内部控制审计指引》,自此我国立体式、多方位的内部控制体系得以建立起来,内部控制信息披露制度得到完善。在这样的经济形势与制度变革背景下,本文选取国内旅游业上市公司共21家,通过对这些旅游业上市公司2011年度报告、内部控制自我评价报告和内部控制审核报告的收集整理,以理论背景—现状分析—问题分析—原因分析—意见建议的研究思路,对我国旅游业上市公司内部控制信息披露的现状进行研究,发现其存在以下问题：第一,内控信息披露的渠道、内容框架、格式均不统一；第二,内控信息披露内容形式化；第三,内控信息披露自愿性差。产生以上问题的原因主要是内控制度不完善、外部监督不力、股权结构过于集中以及公司治理结构不完善等。因此,本文提出如下改进意见：政府措施包括改善内部控制制度以及加强政府监管力度,上市公司措施则是改善公司股权结构和治理结构,对于独立第三方,则是从独立董事和注册会计师两个方面来阐述的。通过对目前旅游业上市公司内部控制信息披露问题的研究,希望能够引起旅游业上市公司对内部控制信息披露的重视,也为今后新旧内控制度下内部控制信息披露情况的对比研究提供帮助。
[Abstract]:In recent years, the domestic tourism market is booming and the tourism industry is developing rapidly, which has become the driving force for the development of the national economy. Tourism listed companies are beginning to be favored by more and more investors. In order to protect the legitimate rights and interests of investors, listed companies must disclose complete and accurate internal control information. For investors to understand the company's continuing operating capacity and financial reporting accuracy and so on. Therefore, it is necessary to study the current situation of information disclosure of tourism listed companies' internal control. In May 2008, the Ministry of Finance, together with the Securities Regulatory Commission, the Audit Office, the Banking Regulatory Commission, The CIRC has formulated the basic norms for Internal Control of Enterprises, and in April 2010, the five ministries and commissions jointly formulated the guidelines for the Application of Internal Control in Enterprises and the guidelines for the Evaluation of Internal Control in Enterprises, and the guidelines for auditing of Internal controls in Enterprises. Since then, our country has adopted a three-dimensional approach. Multi-directional internal control system has been established and the information disclosure system of internal control has been improved. Under the background of such economic situation and system change, this paper selects 21 domestic tourism listed companies, collects and collates the annual reports, internal control self-evaluation reports and internal control audit reports of these listed tourism companies in 2011. Based on the theoretical background, current situation analysis, problem analysis, reason analysis and opinion suggestion, this paper studies the current situation of information disclosure of tourism listed companies in China, and finds the following problems: first, Internal control information disclosure channels, content framework, format are not uniform; second, internal control information disclosure content formalization; third, internal control information disclosure voluntary poor. The main reasons for these problems are imperfect internal control system, weak external supervision, too centralized ownership structure and imperfect corporate governance structure. Therefore, this paper puts forward the following suggestions: the government measures include improving the internal control system and strengthening the government supervision, while the listed company measures are to improve the ownership structure and governance structure of the company, for the independent third party, From the independent director and CPA two aspects to elaborate. Through the research on the internal control information disclosure of the tourism listed companies, it is hoped that it can arouse the attention of the tourism listed companies to the internal control information disclosure. It also provides help for the comparative study of information disclosure of internal control under the new and old internal control systems.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F592.6

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