我国上市公司内部审计机构设置动机与效果的实证研究
发布时间：2018-09-06 16:59
【摘要】： 本文通过对我国上市公司内部审计部门设置情况的描述性统计,来研究我国内部审计的设置现状及不同的组织模式,进一步进行实证分析,研究“治理动机”与“管理动机”中哪些因素对单独设置内审部门以及内审部门的设置模式产生影响,来解释公司设置内审机构的初衷是为了管理者更好的管理公司还是为了帮助所有者监督管理者。另外,本文还对设置内审部门的效果以及设置不同内审模式的效果进行了实证分析。 结果表明:我国大部分上市公司已经单独设置了内审部门。其中隶属于总经理和董事会领导是较多采用的组织模式。在单独设置的内审部门的公司中,70%将其设于总经理门下。我国设置内部审计机构还是较多基于加强管理的动机,没有上升到完善治理的高度。公司成立时间越长、规模越大,越容易单独设置内审机构,并且倾向于设置隶属于董事会或监事会这类独立性较高的内审机构。即公司规模越大,内部审计层次越高。设立与未设立内部审计的公司在业绩、抵御风险等方面存在差异,但业绩差异不明显,说明内部审计在绩效提升方面的作用并没有得到应有的发挥。在不同内审组织模式的效果分析中,发现隶属于管理层的内审独立性相对不高,公司业绩却表现最好,隶属于监事会的内审独立性最高,而公司业绩表现最差。说明内部审计的独立程度尚未对公司绩效产生显著影响。
[Abstract]:Through the descriptive statistics of the setting up of the internal audit department of the listed company in our country, this paper studies the present situation of the setting up of the internal audit in our country and the different organization mode, and carries on the empirical analysis further. To study which factors in "governance motivation" and "management motivation" have influence on setting up internal audit department separately and the setting mode of internal audit department, To explain whether companies set up internal audit agencies to better manage the company or to help owners supervise managers. In addition, the effect of setting up internal audit department and the effect of setting different internal audit mode are analyzed empirically. The results show that most listed companies in China have set up internal audit department separately. One of the general manager and board of directors is more used by the organization model. Of the companies with separate internal audit departments, 70% place them under the general manager. The establishment of internal audit institutions in China is still based on the motivation of strengthening management and has not risen to the level of perfect governance. The longer the company is established, the larger the scale is, the easier it is to set up the internal audit organization separately, and it tends to set up such independent internal audit body as the board of directors or the board of supervisors. That is, the larger the size of the company, the higher the level of internal audit. There are differences in performance and risk resistance between established and non-established internal audit companies, but the difference in performance is not obvious, which indicates that the role of internal audit in improving performance has not been given full play. In the analysis of the effects of different internal audit organization models, it is found that the internal audit independence belonging to the management is relatively low, the performance of the company is the best, the internal audit independence of the board of supervisors is the highest, and the performance of the company is the worst. It shows that the degree of independence of internal audit has not had a significant impact on corporate performance.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;F275
本文编号：2226978
[Abstract]:Through the descriptive statistics of the setting up of the internal audit department of the listed company in our country, this paper studies the present situation of the setting up of the internal audit in our country and the different organization mode, and carries on the empirical analysis further. To study which factors in "governance motivation" and "management motivation" have influence on setting up internal audit department separately and the setting mode of internal audit department, To explain whether companies set up internal audit agencies to better manage the company or to help owners supervise managers. In addition, the effect of setting up internal audit department and the effect of setting different internal audit mode are analyzed empirically. The results show that most listed companies in China have set up internal audit department separately. One of the general manager and board of directors is more used by the organization model. Of the companies with separate internal audit departments, 70% place them under the general manager. The establishment of internal audit institutions in China is still based on the motivation of strengthening management and has not risen to the level of perfect governance. The longer the company is established, the larger the scale is, the easier it is to set up the internal audit organization separately, and it tends to set up such independent internal audit body as the board of directors or the board of supervisors. That is, the larger the size of the company, the higher the level of internal audit. There are differences in performance and risk resistance between established and non-established internal audit companies, but the difference in performance is not obvious, which indicates that the role of internal audit in improving performance has not been given full play. In the analysis of the effects of different internal audit organization models, it is found that the internal audit independence belonging to the management is relatively low, the performance of the company is the best, the internal audit independence of the board of supervisors is the highest, and the performance of the company is the worst. It shows that the degree of independence of internal audit has not had a significant impact on corporate performance.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;F275
【引证文献】
相关硕士学位论文 前3条
1 张红垒;内部审计价值增值功能探讨[D];江西财经大学;2010年
2 王香焕;基于公司治理的内部审计研究[D];山东经济学院;2010年
3 赵雯雯;中国上市公司内部审计模式选择效应研究[D];沈阳工业大学;2012年
，本文编号：2226978
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