上市公司内部控制缺陷影响因素分析

发布时间：2018-03-29 17:17

本文选题：内部控制缺陷　切入点：财务特征　出处：《北京林业大学》2014年硕士论文

【摘要】：从21世纪初开始会计造假丑闻相继出现,使人们开始意识到内部控制系统设计及运行有效的重要性。本文以深市A股上市公司披露的内部控制报告为样本来研究影响上市公司内部控制缺陷披露的因素,分析总结披露内控缺陷的上市公司的特征,完善上市公司内部控制信息披露,使利益相关者有效读懂上市公司的披露信息,进行有效的投资决策,同时为资本市场的监管者提供监管政策制定与实施以及内部控制信息披露规则的完善建议。通过实证分析,结果显示披露内部控制缺陷的上市公司存在以下普遍特征：经营业绩差、资产负债率低；董事长与总经理两职合一的现象突出、独立董事比例较低；而上市公司中审计委员会的质量越高、专家比例越高,越有利于促进管理层加强对内部控制的建设；存在财务报表的重述的上市公司更趋于披露内控缺陷,审计意见类型及会计师事务所选择与内部控制缺陷信息的披露呈正相关关系。针对实证分析总结的特征,提出建议以期为上市公司内控建设及资本市场监管者监管政策制定提供建议。
[Abstract]:Since the beginning of the 21st century, accounting fraud scandals have emerged one after another. So that people begin to realize the importance of effective design and operation of internal control system. This paper takes the internal control report disclosed by A-share listed companies in Shenzhen Stock Exchange as a sample to study the factors that affect the disclosure of internal control defects of listed companies. This paper analyzes and summarizes the characteristics of listed companies with internal control defects, improves the disclosure of internal control information of listed companies, enables stakeholders to effectively understand the disclosure information of listed companies, and makes effective investment decisions. At the same time, it provides suggestions for the regulators of the capital market to formulate and implement regulatory policies and to improve the rules of disclosure of internal control information. Through the empirical analysis, the results show that the listed companies with internal control defects have the following common characteristics: poor operating performance, low asset-liability ratio, outstanding phenomenon of the integration of chairman and general manager, and low proportion of independent directors; The higher the quality of audit committee and the higher the proportion of experts in listed companies, the more conducive to promoting management to strengthen the construction of internal control, and the restated listed companies with financial statements tend to disclose internal control defects. The types of audit opinions and the selection of accounting firms are positively correlated with the disclosure of internal control defect information. Suggestions are put forward to provide suggestions for the construction of internal control of listed companies and the regulatory policies of capital market regulators.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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