上市公司内部控制与违规行为的关系研究

发布时间：2017-12-28 10:47

本文关键词：上市公司内部控制与违规行为的关系研究　出处：《山西财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：近年来,上市公司连续发生的违规行为严重扰乱了我国证券市场的健康稳定运行,极大地损害了中小股东的合法权益。国内外的实践经验告诉我们,上市公司内部控制的完善程度与违规行为的发生状况密切相关,内部控制体系越是完善,越能制约公司的违规现象。基于这一考虑,本文以2004年至2014年发生违规行为的上市公司的内部控制状况作为研究起点,运用实证研究方法,进一步论证了上市公司内部控制与违规行为的关系。论文从2004年至2014年的上市公司中选取相应数据,在剔除重复和异常数据后,选定671家存在违规行为的上市公司和另外671家不存在违规行为的上市公司作为研究样本。将被解释变量定为上市公司是否违规,解释变量定为内部控制的质量,控制变量定为审计意见和每股净资产等14个因素,分别进行描述性统计分析、Logistic回归分析和变量组间差异性分析,最后利用向后逐步回归的方法对该模型进行参数估计。论文根据委托代理理论、公司治理理论、信息不对称理论、有效市场理论和会计舞弊动因理论提出了四个假设,并对假设进行逐一验证。经过研究,说明四个假设均成立,即上市公司内部控制质量与其发生违规行为呈负相关关系;上市公司被ST与企业违规呈正相关关系;上市公司被出具非标意见与违规呈正相关关系;上市公司披露内部控制自我评价报告与违规呈负相关关系。本文的研究结论对于明确上市公司内部控制与违规行为的关系,提高内部控制质量,减少违法违规行为,保障证券市场的健康有序发展,具有一定的理论意义和实践价值。
[Abstract]:In recent years, continuous violations of listed companies have seriously disrupted the healthy and stable operation of China's securities market, and greatly damaged the legitimate rights and interests of minority shareholders. Experience at home and abroad tells us that the degree of perfection of internal control is closely related to the occurrence of violations. The more perfect the internal control system, the more restrictive the company's violation is. Based on this consideration, this paper takes the internal control status of listed companies from 2004 to 2014 as the starting point, and demonstrates the relationship between internal control and irregularities in listed companies by using empirical research methods. After selecting the corresponding data from listed companies from 2004 to 2014, after excluding repetitive and abnormal data, 671 listed companies with irregularities and 671 other listed companies that did not violate the rules were selected as research samples. The explanatory variables for listed companies is illegal, the explanatory variables for the quality of the internal control, the control variables for the audit opinion and the net assets per share of 14 factors, respectively, descriptive statistical analysis, Logistic regression analysis and variable analysis of the difference among groups, finally using the method of backward stepwise regression to estimate the parameters of the model. Based on principal agent theory, corporate governance theory, information asymmetry theory, effective market theory and accounting fraud motivation theory, four hypotheses are put forward, and the hypotheses are verified one by one. After the study, four hypotheses were established, namely, the internal control of listed companies and the quality of breach is negatively related; the listed companies are ST related enterprises positive relationship; listed company was issued feibiaoyixian related illegal disclosure of listed companies is positively related; self evaluation report and the violation is negatively related to internal control. The conclusions of this paper have certain theoretical and practical value for making clear the relationship between internal control and irregularities, improving the quality of internal control, reducing illegal activities and ensuring the healthy and orderly development of securities market.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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