我国上市公司内部控制审计的信息含量分析

发布时间：2018-04-10 22:48

本文选题：上市公司 + 内部控制审计意见　；参考：《北京林业大学》2013年硕士论文

【摘要】：随着全球财务舞弊事件的不断涌现,内部控制所发挥的保障机制为更多的人所重视。我国也在不断地制定各种规章制度,以鼓励内部控制的建立和完善。从2008年出台的《企业内控制基本规范》到2010年颁布的《企业内部控制配套指引》,短短几年间,我国内部控制的建设取得巨大发展。内部控制审计为内部控制设计和运行的有效性提供合理保证,以促进企业内部控制的不断完善,增强内部控制信息的可靠性以及投资者决策的科学性。本文的主要研究目的是验证内部控制审计意见类型是否具有信息含量。本文首先对国内外内部控制审计研究的现状进行回顾和评价,提出本文研究的内容和创新点。其次以信号传递理论、委托代理理论以及企业社会责任理论为理论基础,阐述了内部控制审计的必然性和必要性,并对本文涉及的相关概念进行阐述。最后本文用实证研究的方法对我国内部控制披露信息的信息含量进行分析：以2011年被出具非标准无保留意见的A股上市公司作为研究样本,并设定相应的控制样本,用事件研究法作为本文实证研究的方法,分析了报告前后10日内股票超额收益率的变化规律。最终结论为：非标准内部控制审计意见类型与投资者对该股票的预期呈负相关。根据理论和实证分析,提出对改进和完善我国内部控制审计的意见和建议。
[Abstract]:With the emergence of global financial fraud, internal control plays a more important role.China is also constantly developing various rules and regulations to encourage the establishment and improvement of internal controls.From the "basic Standard of Internal Control in Enterprises" issued in 2008 to the "guidelines for Internal Control of Enterprises" issued in 2010, the construction of internal control in China has made great progress in a few short years.Internal control audit provides reasonable guarantee for the effectiveness of internal control design and operation, in order to promote the continuous improvement of internal control, enhance the reliability of internal control information and the scientific decision-making of investors.The main purpose of this paper is to verify whether the type of internal control audit opinion has information content.Firstly, this paper reviews and evaluates the present situation of internal control audit research at home and abroad, and puts forward the contents and innovations of this paper.Secondly, based on signal transfer theory, principal-agent theory and corporate social responsibility theory, this paper expounds the inevitability and necessity of internal control audit, and expounds the related concepts involved in this paper.Finally, this paper uses the empirical research method to analyze the information content of the internal control disclosure information in China: taking the A share listed companies issued non-standard unqualified opinions in 2011 as the research sample, and setting the corresponding control samples.In this paper, the method of event study is used to analyze the change of stock excess return within 10 days before and after reporting.The final conclusion is that the type of non-standard internal control audit opinion is negatively correlated with investors' expectation of the stock.According to the theoretical and empirical analysis, this paper puts forward some suggestions to improve and perfect the audit of internal control in China.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45

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