上市公司内部控制和审计意见关系的实证研究

发布时间：2018-06-15 00:38

本文选题：内部控制 + 内部监督　；参考：《沈阳大学》2013年硕士论文

【摘要】：2013年8月16日上证指数出现“乌龙指”，，盘中最高涨幅一度达5.62%，后经中国证监会的调查显示，“乌龙指”事件发生的根本原因是上市公司光大证券的内部控制存在明显缺陷，这一事件的发生表明了完善的内部控制能够有效的规避公司经营风险。其实早在2008年和2010年，财政部等五部委就联合颁布了中国《公司内部控制基本规范》和《公司内部控制配套指引》用来指导和规范我国公司建立完善的内部控制体系。就我国上市公司目前的情况来看，绝大多数上市公司能够及时披露内部控制自我评价报告。审计意见能够较为客观的评价上市公司财务状况，注册会计师在审计工作中必不可少的就是对上市公司进行风险评估和控制测试，这些都离不开内部控制，因此内部控制和审计意见之间也就产生了密切的关系。为了研究我国上市公司内部控制和审计意见之间的关系，本文在对目前国内外相关文献进行回顾和分析后，结合我国的实际情况，综合考虑与内部控制相关的经济学理论（委托代理理论、信息不对称理论和信号传递理论），以及与审计意见形成相关的基本理论（保险理论和博弈理论），选取了内部监督、内部控制缺陷和外部监督作为评价上市公司内部控制的替代指标，通过实证分析来研究内部控制和审计意见之间的关系。经过对样本的描述性统计分析、Pearson双尾检验相关性分析和Logistic回归分析，研究发现我国上市公司非标准审计意见与内部监督之间存在显著的负相关关系；非标准审计意见与内部控制缺陷存在正相关关系，但是不具有统计显著性；非标准审计意见与外部监督存在显著的负相关关系。在理论分析和实证研究的基础上，针对我国上市公司内部控制和审计意见存在的问题，本文给出了三个政策建议，分别是在实践中进一步完善内部控制监管体系、规范证券市场以促使公司自愿披露内部控制以及实现财务报表审计和内部控制审计的整合。希望这些建议的实施能够帮助我国上市公司更好的完善内部控制，在内部控制信息披露方面更加及时、全面，帮助公司降低内部管理风险，最终提升公司的整体价值。
[Abstract]:On August 16, 2013, the Shanghai Stock Exchange index appeared the "Wulong Index", and the highest increase in the intraday period reached 5.62%. Later, an investigation by the China Securities Regulatory Commission (CSRC) showed that the root cause of the "Oolong finger" incident was the obvious defects in the internal control of Everbright Securities, a listed company. The occurrence of this event shows that the perfect internal control can effectively avoid the company operating risk. In fact, as early as 2008 and 2010, five ministries and commissions such as the Ministry of Finance jointly promulgated China's "basic Standards of Internal Control of companies" and "supporting guidelines for Internal Control of companies" to guide and standardize the establishment of a sound internal control system for Chinese companies. As far as the current situation of listed companies in China is concerned, most listed companies can disclose their internal control self-evaluation reports in time. Audit opinions can objectively evaluate the financial situation of listed companies. What CPA must do in the audit work is to carry out risk assessment and control tests on listed companies, which can not be separated from internal control. Therefore, there is a close relationship between internal control and audit opinion. In order to study the relationship between internal control and audit opinion of listed companies in China, this paper reviews and analyzes the relevant literature at home and abroad, and combines the actual situation of our country. Considering the economic theory related to internal control (principal-agent theory, information asymmetry theory and signal transmission theory) and the basic theory related to audit opinion (insurance theory and game theory), this paper selects internal supervision. Internal control defects and external supervision are used to evaluate the internal control of listed companies. The relationship between internal control and audit opinion is studied by empirical analysis. Through the descriptive statistical analysis of samples, Pearson double-tail test correlation analysis and Logistic regression analysis, it is found that there is a significant negative correlation between non-standard audit opinion and internal supervision of listed companies in China. There is a positive correlation between non-standard audit opinion and internal control defects, but no statistical significance, and a significant negative correlation between non-standard audit opinion and external supervision. On the basis of theoretical analysis and empirical research, aiming at the problems existing in internal control and audit opinion of listed companies in China, this paper gives three policy recommendations, which are to further improve the internal control supervision system in practice. Regulate the securities market to promote the voluntary disclosure of internal control and the integration of financial statement audit and internal control audit. Hope that the implementation of these recommendations can help our listed companies to better improve internal control, in the internal control information disclosure more timely, comprehensive, help companies to reduce internal management risks, and ultimately enhance the overall value of the company.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F239.4

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