基于泰达股份财务报表重述背景下的内部控制研究

发布时间：2018-03-24 11:33

本文选题：财务重述　切入点：内部控制　出处：《吉林财经大学》2017年硕士论文

【摘要】：我们知道,财务报表是上市公司向外界披露信息的一种重要载体,它是财务报表使用者了解上市公司相关情况的主要渠道。市场经济越发展,财务报表使用者对会计信息的质量要求就越高。但近年来,财务报表重述现象频发,财务报表数据错报、误报甚至造假深深影响了我国上市公司财务信息披露的质量,使得决策者缺乏真实有效的数据来作出决策,投资者信心受挫。更远来看,财务报表重述现象还会造成资本市场混乱、使得资本市场失去健康有序发展的根基。一般而言,财务报表重述往往暴露出内部控制存在重大缺陷,它是财务报表重述的一个重要起因。因此,管理层有必要加强对内部控制的重视与管理。基于此背景,本文认为对上市公司的内部控制问题研究及其必要。为了进一步规范我国企业内部控制体系,我国五部委先后联合发布了指导企业进行内部控制体系规范建设的《基本规范》以及《配套指引》。《配套指引》包括18项企业内部控制应用、评价、审计指引。其中明确规定自2011年1月1日起在境内外都上市的公司施行内部控制基本规范,自2012年1月1日起扩大至在沪深两市主板上市的公司施行。连同此前发布的《基本规范》,标志着适应我国企业实际情况、融合国际先进经验的中国企业内部控制规范体系基本建成。强化与完善内部控制制度,这对我国上市公司具有极其重大的意义,它将在很大程度上提高公司内部的自查效率,降低可能发生的信用风险,增加每期财务报表的公信力。随着市场经济的发展,上市公司自身也会越来越重视内部控制制度的建设。本文首先对财务报表重述与内部控制相关研究成果进行了梳理,然后对天津泰达股份有限公司进行了简要介绍及重述事件回顾,分析了泰达股份财务报表重述带来的影响,以及在泰达股份财务报表重述背景下反映出的内部控制问题,最后提出完善内部控制的措施,即公司须建立以财务报告内部控制为核心的内部控制文化;建立科学有效的人力政策体系;建立有效的风险评估机制、认真落实内部控制活动;强化内审职能、完善内部监督机制。希望通过这些措施的提出能够帮助公司完善其内部控制制度,以提高其经济效益。
[Abstract]:We know that financial statements are an important carrier for listed companies to disclose information to the outside world. They are the main channels for users of financial statements to understand the relevant information of listed companies. However, in recent years, the phenomenon of financial statement restatement frequently occurs, the financial statement data misstatement, misstatement and even falsification have deeply affected the quality of financial information disclosure of listed companies in our country. As a result, policymakers lack real and effective data to make decisions, and investor confidence is thwarted. Further, restatement of financial statements can also lead to capital market chaos, depriving capital markets of the foundation for healthy and orderly development. The restatement of financial statements often reveals significant deficiencies in internal control, which is an important cause of restatement of financial statements. Therefore, it is necessary for management to pay more attention to and manage internal controls. In order to further standardize the internal control system of Chinese enterprises, it is necessary to study the internal control of listed companies. Five ministries and commissions have jointly issued "basic norms" and "supporting guidelines" to guide enterprises in the construction of internal control system norms. The "supporting guidelines" include 18 applications and evaluations of internal control in enterprises. Audit guidelines, which clearly provide for the implementation of basic internal control standards for companies listed both inside and outside China as of January 1, 2011, Since January 1, 2012, it has been extended to companies listed on the main board of the Shanghai and Shenzhen stock exchanges. Together with the "basic Standards" previously issued, it marks the adaptation to the actual situation of Chinese enterprises. The standard system of internal control of Chinese enterprises integrated with international advanced experience is basically built. Strengthening and perfecting the internal control system is of great significance to the listed companies of our country, and it will greatly improve the efficiency of self-inspection within the companies. Reduce the credit risk that may occur, increase the credibility of each financial statement. With the development of the market economy, Listed companies themselves will pay more and more attention to the construction of internal control system. Then it briefly introduces and restates the events of Tianjin Teda Co., Ltd., analyzes the impact of the restatement of Teda's share financial statements, and the internal control problems reflected in the background of the restatement of Teda's share financial statements. Finally, the measures of perfecting internal control are put forward, that is, the company should establish the culture of internal control with financial report as the core, establish a scientific and effective human policy system, establish an effective risk assessment mechanism, and carry out the activities of internal control seriously. It is hoped that these measures can help the company to improve its internal control system in order to improve its economic benefits.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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