基于市场反应角度的内部控制缺陷认定标准与内部控制审计意见的研究

发布时间：2018-05-18 04:22

本文选题：内部控制缺陷认定标准 + 内部控制审计意见　；参考：《浙江财经学院》2013年硕士论文

【摘要】：在市场竞争日趋激烈的当今社会，上市公司面临的经济压力越来越大，经营风险和财务风险有明显的提高，内部控制作为控制风险的有效手段，被放到越来越重要的位置。在国内，，财政部、证监会、审计署、银监会和保监会于2008年颁布了《企业内部控制基本规范》及其配套指引，标志着我国内部控制体系的初步建立，2011年，证监会上市部发布031号函，要求我国境内外同时上市的公司聘请注册会计师对内部控制情况进行审计，并出具审计意见，同时，要求上市公司出具与之相匹配的内部控制自我评价报告信息，此举意味着我国内部控制信息披露由自愿性信息披露阶段向强制性信息披露阶段转移。强制披露上市公司内部控制信息，要求上市公司必须加紧对内部控制有效性工作的建设，68家已强制披露的上市公司内部控制信息中，有且仅有一家存在重大缺陷被出具了内部控制否定意见的审计报告，是否意味着我国公司内部控制建设均达到了一个高水平，但事实并非如此。因此，如何识别内部控制缺陷，如何认定内部控制缺陷严重程度，如何建立内部控制缺陷认定标准体系，成为注册会计师和上市公司相关人员工作的重要内容。笔者通过阅读国内外众多文献，发现研究内部控制的文章主要集中于内部控制制度建设、内部控制信息披露、内部控制有效性评估等等，但少有涉及专门研究内部控制缺陷认定标准的文章。本文通过相关文献梳理和理论研究，在归纳总结68家上市公司强制披露的内部控制审计报告和内部控制自我评估报告基础上，剖析了我国内部控制缺陷认定标准的现状和原因。文章创新地提出了内部控制缺陷认定标准体系，体系中以内部控制COSO报告五要素为基础，从宏观层面和微观层面对内部控制缺陷进行分类，并采用定性和定量方式对内部控制缺陷进行分析，结合适当的内部控制缺陷认定标准确定内部控制缺陷严重程度，将内部控制确定为重大缺陷、重要缺陷或一般缺陷。此外，文章通过实证研究，得出以下研究结论：内部控制缺陷认定标准与市场反应不存在显著相关关系，但内部控制自我评价报告质量与市场反应显著相关；内部控制审计意见与市场反应显著相关，并且内部控制缺陷认定标准能够显著影响内部控制审计意见。笔者有理由相信，内部控制缺陷认定标准通过内部控制审计意见能够产生市场效应。本文结尾提出了针对内部控制缺陷认定标准的相关政策建议，上市公司应该建立内部控制缺陷认定标准体系，在最大程度上，识别和纠正内部控制缺陷，确保内部控制设计和运行的有效性。财政部、证监会等监管部门应该大力推动内部控制强制性信息披露的进程，尽快将强制披露内部控制信息范围扩大到每家上市公司。同时，信息使用者应该合理看待内部控制缺陷信息披露，做出合理的投资决策。
[Abstract]:With the increasingly fierce market competition in today's society, the listed companies are facing more and more economic pressure, and the management risks and financial risks have been obviously improved. As an effective means to control the risk, internal control has been put in a more and more important position.
In China, the Ministry of finance, the Securities Regulatory Commission, the audit office, the CBRC and the Insurance Regulatory Commission promulgated the basic internal control norms of enterprises and their supporting guidelines in 2008, marking the initial establishment of the internal control system in China. In 2011, the securities and Securities Regulatory Commission issued a letter No. 031 on the listing Department of the China Securities Regulatory Commission, which asked the companies listed at home and abroad to employ CPA to control the internal control. The system is audited, and the audit opinion is issued. At the same time, the listed company is required to issue the internal control self-evaluation report information that is matched with it. This means that the internal control information disclosure of our country is transferred from the voluntary disclosure phase to the compulsory information disclosure stage.
The mandatory disclosure of internal control information of listed companies requires that the listed companies have to tighten up the construction of internal control effectiveness. In the internal control information of 68 listed companies, there are only one serious defect that has been issued the internal control negative opinion, whether it means internal control of our company. The construction has reached a high level, but it is not the case. Therefore, how to identify the internal control defects, how to identify the severity of the internal control defects and how to establish the internal control defect identification standard system has become an important part of the work of the registered accountants and the listed companies.
Through reading many documents at home and abroad, the author found that the articles on internal control mainly focus on the construction of internal control system, information disclosure of internal control, evaluation of effectiveness of internal control and so on, but few articles are involved in the study of the standards of internal control defects. On the basis of internal control audit report and internal control self evaluation report compulsory disclosure by 68 listed companies, the status and reasons of internal control defects identification standards in China are analyzed.
The standard system of internal control defect identification is put forward creatively. Based on the five elements of internal control COSO report, the internal control defects are classified from the macro level and the micro level, and the internal control defects are analyzed by qualitative and quantitative methods, and the internal control defect identification standard is established to determine the internal control. To control the severity of defects, internal control shall be identified as major defects, important defects or general defects.
In addition, through the empirical study, the following conclusions are drawn: there is no significant correlation between the standards of internal control defects identification and market response, but the quality of internal control self-evaluation report is significantly related to market reaction; internal control audit opinion is closely related to market reaction, and the standards for internal control defects identification can be obvious It is reasonable to believe that the standard of internal control defects can produce market effect through internal control audit opinion.
At the end of this paper, the relevant policy recommendations for the identification of internal control defects are proposed. The listed companies should establish a standard system for internal control defects identification, and to the maximum extent, identify and correct internal control defects and ensure the effectiveness of internal control design and operation. The Ministry of Finance and the Regulatory Commission of the SFC should energetically promote the internal control. In order to control the process of mandatory information disclosure, the scope of the internal control information of compulsory disclosure should be extended to each listed company as soon as possible. At the same time, the information users should look at the information disclosure of internal control defects reasonably and make reasonable investment decisions.
【学位授予单位】：浙江财经学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45

【参考文献】