我国上市公司内部控制自我评价及其报告有效性影响因素研究

发布时间：2018-05-10 04:52

本文选题：内部控制自我评价 + 内部控制自我评价报告　；参考：《内蒙古财经大学》2014年硕士论文

【摘要】：安然、世通等上市公司财务舞弊案件的爆发，极大降低了投资者对上市公司及其高管的信任,并对国际资本市场造成了重磅冲击，充分暴露了上市公司内部控制的薄弱和信息披露的匮乏，催生了各国监管层对上市公司内部控制和信息披露的加强与深化。我国上交所与深交所于2006年6月和9月分别颁布了《上市公司内部控制指引》。财政部联合证监会、审计署、银监会、保监会于2008年6月正式颁布了《企业内部控制基本规范》，称得上是中国版的“萨班斯法案”，明确指出该规范要在上市企业率先开始执行。实施此规范的企业，每年需要对本企业的内部控制开展自我评估，，并向社会出具自我评估报告。此规范的出台使得上市企业更加透明化，是强化企业内部控制的一项重要举措。五部委在基本规范的基础上于2010年4月又向社会颁布了《企业内部控制审计指引》、《企业内部控制评价指引》及《企业内部控制应用指引》，为上市企业实施内部控制自我评价做出了明确指引和操作规范。内部控制自我评价作为内部控制的再控制手段，是内部控制目标得以实现的必要环节。实施内部控制自我评价对于一个企业加强管理、提高劳动生产率、改进内部审计程序和业务经营程序以及控制风险等有着积极的作用。而内部控制自我评价报告又可以使信息需求者获得更加全面、可靠的企业相关信息。所以，我国上市公司必须从战略的高度来认识实施内部控制自我评价的重要意义。相关法律法规均已正式颁布，目前我国上市公司执行内部控制自我评价以及披露报告的情况如何？都有哪些问题存在？为研究这些情况，本文将2012年上证交易所A股上市企业视为样本总体，应用规范与实证相结合的科学方法对内控自评方面进行了深入地探讨研究，规范研究法主要阐述了与本文相关的概念与理论，实证法主要分析了目前我国内控自评的总体状况及可能的影响因素，在这一部分中，首先通过构建评分体系判断样本中各企业内控自评报告的有效性情况，其次通过建立回归方程分析了可能影响上述评分结果的因素。研究得出，责任主体不明确、评价标准不统一、不按规定披露内控缺陷等是内控自评报告的总体显著特征，而回归结果充分证明公司盈利能力、财务风险、公司规模、董监事会规模、管理层持股比例、上市年限以及审计意见类型8个因素显著影响着自评报告的有效性水平。根据现状和实证分析的研究结果，文章在最后提出了一些进一步完善我国内控自我评价的政策建议。
[Abstract]:The outbreak of financial fraud cases in listed companies such as Enron and WorldCom has greatly reduced investors' trust in listed companies and their executives, and has caused a heavy impact on the international capital market. It fully exposed the weakness of internal control and the lack of information disclosure of listed companies, and gave birth to the strengthening and deepening of the internal control and information disclosure of listed companies by national regulators. Shanghai Stock Exchange and Shenzhen Stock Exchange issued the guidelines on Internal Control of listed companies in June and September 2006 respectively. The Joint Securities Regulatory Commission of the Ministry of Finance, the Audit Office, the Banking Regulatory Commission and the Insurance Regulatory Commission formally promulgated the basic Standards for Internal Control of Enterprises in June 2008, which can be described as the Chinese version of the Sarbanes Act. It is clear that the specification should be first implemented by listed enterprises. Enterprises implementing this standard need to conduct self-assessment of their internal control and issue self-assessment report to the society every year. The introduction of this standard makes listed enterprises more transparent, is an important measure to strengthen the internal control of enterprises. On the basis of the basic norms, the five ministries and commissions issued to the society in April 2010 the guidelines for the Audit of Internal Control in Enterprises, the guidelines for the Evaluation of Internal Control in Enterprises and the guidelines for the Application of Internal Control in Enterprises, in order to implement internal control for listed enterprises. System self-evaluation made clear guidance and operational norms. Internal control self-evaluation, as a recontrol means of internal control, is a necessary link to realize the goal of internal control. The implementation of internal control self-evaluation plays an active role in strengthening management, improving labor productivity, improving internal audit procedures and business operation procedures, and controlling risks. And the internal control self-evaluation report can make the information demanders obtain more comprehensive and reliable enterprise relevant information. Therefore, China's listed companies must recognize the significance of implementing internal control self-evaluation from the strategic perspective. Relevant laws and regulations have been formally promulgated, at present our listed companies to implement internal control self-evaluation and disclosure of the status of the report? What are the problems? In order to study these situations, this paper regards the A share listed enterprises of the Shanghai Stock Exchange in 2012 as a sample population, and applies the scientific method of combining norms and empirical evidence to deeply study the internal control self-evaluation. The normative research method mainly expounds the concepts and theories related to this article, and the empirical method mainly analyzes the general situation and possible influencing factors of the internal control self-assessment in our country. In this part, First, the validity of the internal control self-evaluation report in the sample is judged by constructing a scoring system, and then the factors that may affect the above scoring results are analyzed by establishing a regression equation. The results show that the main responsibility is not clear, the evaluation standard is not uniform, the internal control defects are not disclosed according to the regulations, and the regression results fully prove the profitability, financial risk, company size, etc. The scale of board of directors, the proportion of management holding shares, the number of years listed and the type of audit opinions significantly affect the effectiveness of the self-assessment report. According to the present situation and the results of empirical analysis, this paper puts forward some policy suggestions to improve the self-evaluation of internal control in China.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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