国有控股上市公司审计委员会特征与内部控制有效性的实证研究

发布时间：2018-03-03 22:29

本文选题：国有控股上市公司　切入点：审计委员会特征　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：经过20多年的快速发展,我国资本市场在发展中不断规范、不断壮大,人们进一步认识到公司内部控制对确保企业财务信息准确真实、保障公司健康快速成长等方面担负着不可替代的作用。投资人、管理部门等对公司内部控制完善情况及其信息披露情况的知情要求逐年提高。作为国有控股上市公司,其更为复杂的公司治理环境给其治理效果带来极其严峻的挑战。如何更好地完善公司治理机制,保证其按照治理机制运行,充分发挥公司治理的作用,特别是公司治理中审计委员会不可或缺的积极作用已成为各方关注的重点。作为上市公司公司治理重要的职能部门,审计委员会在改进内部控制中发挥着不可替代的作用。其基于公司内部控制机制审核,包括相关法律法规和内部政策的合规性、公司运营绩效和评价机制运行情况、内部控制的有效性等,以便及时发现和纠正内部控制中暴露的问题,以确保内部控制机制的高效运行。考虑到具有特殊公司治理背景的我国国有控股上市公司的实际情况,本文使用2010年至2015年沪深A股主板国有控股上市公司的数据,实证分析国有控股上市公司内部控制有效性和审计委员会特征两者之间的关系,并提出完善相关机制的政策意见。为完善我国国有控股上市公司审计委员会制度,进一步提升内部控制的有效性,更好地保护公众利益做出贡献。
[Abstract]:After more than 20 years of rapid development, China's capital market is constantly standardized and growing. People have further realized that the internal control of companies can ensure the accurate and true financial information of enterprises. Ensuring the healthy and rapid growth of the company plays an irreplaceable role. The requirements of investors, management departments and others for the perfection of the internal control of the company and its information disclosure have increased year by year. As a state-controlled listed company, The more complex corporate governance environment brings severe challenges to its governance effect. How to better improve the corporate governance mechanism, ensure its operation in accordance with the governance mechanism, give full play to the role of corporate governance, In particular, the indispensable positive role of audit committee in corporate governance has become the focus of attention. As an important functional department of corporate governance, The audit committee plays an irreplaceable role in improving internal control. It is based on the audit of the internal control mechanism of the company, including the compliance of relevant laws, regulations and internal policies, the performance of the company and the performance of the evaluation mechanism. The effectiveness of internal control, in order to timely discover and correct the problems exposed in internal control, to ensure the efficient operation of internal control mechanism. Considering the actual situation of state-owned holding listed companies with special corporate governance background, Using the data from 2010 to 2015, this paper empirically analyzes the relationship between the effectiveness of the internal control and the characteristics of the audit committee of the state-owned holding listed companies. It also puts forward some policy suggestions on perfecting the relevant mechanism, which will contribute to the improvement of the audit committee system of state-owned holding listed companies, the further improvement of the effectiveness of internal control and the better protection of public interests.
【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】：2017
【分类号】：F275;F239.4;F832.51

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