内部控制质量与公司治理的相关性研究
发布时间：2018-08-22 07:44
【摘要】：回顾国内外出现的重大财务舞弊或公司违规操作案件,无论是国外的安然事件、东芝舞弊,还是国内的中航油事件、獐子岛事件等,究其根本,这些案件都是和公司的内部控制质量较差有关。为此,各国纷纷提出多种办法,以达到提高公司内部控制质量的目的。在2002年,美国政府通过了《萨班斯法案》(简称SOX法案),希冀以此来提高公司所披露信息的准确性和可靠性,从而达到保护各利益相关者的目的。我国的有关部门也公布《企业内部控制基本规范》和《企业内部控制配套指引》等规章制度,以此来推动我国公司的内部控制建设、提高上市公司的内部控制质量。国内外所出台的各种法律法规,给内部控制的研究提供了理论和法律支持。我国市场经济起步比较晚,研究内部控制的时间较短,尽管已经学习和吸收了大量先进的内部控制理论,但是仍旧存在内部控制系统不健全、公司内部控制质量差等问题。现阶段,我国的上市公司在内部控制与公司治理方面还存在下列几个问题:公司的治理结构不完善,致使公司的内部控制效果比较差,财务舞弊、违规行为等时有发生;公司经营者的自利行为会导致其占用公司资源,为自身谋求利益,又由于信息不对称,公司所有者和其他利益相关者不了解经营者的自利行为,不能有效约束经营者的行为。以往研究表明了,如果公司治理方面存在问题,则其内部控制质量也比较差。因此,研究内部控制质量与公司治理之间的相关性,可以从根本上了解影响内部控制质量的因素,从而可以有针对性的对内部控制系统进行优化,使公司的内部控制质量得到提高。本文的主要意义在于对内部控制质量和公司治理的相关性进行研究,通过实证方法,为提高内部控制质量提供依据,帮助公司更好地开展内部控制建设,提升公司经营效率、保护公司财产安全。本文以沪市主板A股上市公司2013-2015年的数据为研究对象,采用规范研究和实证研究相结合的方法,在阐述理论、总结文献的基础上构建模型,通过实证方法研究内部控制质量和公司治理的相关性。研究结果表明:内部控制质量与公司治理存在相互影响的关系。其中,股权集中度、股东大会会议次数、董事会会议次数、独立董事参加会议次数对内部控制质量的影响比较显著。这一研究结论,为我们更好地了解内部控制质量的影响因素提供了参考,也为公司进一步优化治理结构、提高经营效率、保障公司的内部控制运行提供了研究基础。
[Abstract]:Recalling the major cases of financial fraud or company irregularities at home and abroad, regardless of whether it was the Enron incident abroad, Toshiba fraud, the domestic aviation oil incident, the Swertia incident, and so on. These cases are related to the poor quality of the company's internal controls. Therefore, many countries have put forward a variety of methods to improve the quality of internal control. In 2002, the US government passed the Sarbanes Act (SOX Act) to improve the accuracy and reliability of the information disclosed by companies and to protect all stakeholders. In order to promote the construction of internal control and improve the quality of internal control of listed companies, the relevant departments of our country have also published rules and regulations such as "basic norms of internal control of enterprises" and "guidelines for supporting internal control of enterprises", so as to promote the construction of internal control of Chinese companies. Various laws and regulations at home and abroad provide theoretical and legal support for the study of internal control. The market economy of our country starts relatively late and the time of studying internal control is short. Although we have studied and absorbed a large number of advanced internal control theories, there are still some problems such as imperfect internal control system and poor internal control quality of the company. At present, the listed companies in our country still have the following problems in internal control and corporate governance: the corporate governance structure is not perfect, resulting in poor internal control effect, financial fraud, illegal behavior and so on; The self-interest behavior of the company managers will lead them to occupy the resources of the company and seek for their own interests, and because of the asymmetry of information, the owners and other stakeholders of the company do not understand the self-interest behavior of the managers, and can not effectively restrain the behavior of the operators. Previous studies have shown that if there are problems in corporate governance, the quality of internal control is also poor. Therefore, by studying the correlation between internal control quality and corporate governance, we can fundamentally understand the factors that affect the quality of internal control, so as to optimize the internal control system. Improve the quality of the company's internal control. The main meaning of this paper is to study the correlation between internal control quality and corporate governance. Through the empirical method, it provides the basis for improving the internal control quality, helps the company to carry out the internal control construction better, and promotes the management efficiency of the company. To protect the property of the company. This paper takes the data of A-share listed companies in Shanghai Stock Exchange from 2013-2015 as the research object, adopts the method of combining normative research with empirical research, constructs the model on the basis of expounding the theory and summarizing the literature. The correlation between internal control quality and corporate governance is studied by empirical method. The results show that the quality of internal control and corporate governance have a mutual impact on each other. Among them, the degree of ownership concentration, the number of shareholders' meeting, the number of directors' meeting and the number of independent directors' participation have a significant effect on the quality of internal control. This conclusion provides a reference for us to better understand the influencing factors of internal control quality, and also provides a research basis for the company to further optimize the governance structure, improve management efficiency, and ensure the internal control operation of the company.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F271
本文编号：2196452
[Abstract]:Recalling the major cases of financial fraud or company irregularities at home and abroad, regardless of whether it was the Enron incident abroad, Toshiba fraud, the domestic aviation oil incident, the Swertia incident, and so on. These cases are related to the poor quality of the company's internal controls. Therefore, many countries have put forward a variety of methods to improve the quality of internal control. In 2002, the US government passed the Sarbanes Act (SOX Act) to improve the accuracy and reliability of the information disclosed by companies and to protect all stakeholders. In order to promote the construction of internal control and improve the quality of internal control of listed companies, the relevant departments of our country have also published rules and regulations such as "basic norms of internal control of enterprises" and "guidelines for supporting internal control of enterprises", so as to promote the construction of internal control of Chinese companies. Various laws and regulations at home and abroad provide theoretical and legal support for the study of internal control. The market economy of our country starts relatively late and the time of studying internal control is short. Although we have studied and absorbed a large number of advanced internal control theories, there are still some problems such as imperfect internal control system and poor internal control quality of the company. At present, the listed companies in our country still have the following problems in internal control and corporate governance: the corporate governance structure is not perfect, resulting in poor internal control effect, financial fraud, illegal behavior and so on; The self-interest behavior of the company managers will lead them to occupy the resources of the company and seek for their own interests, and because of the asymmetry of information, the owners and other stakeholders of the company do not understand the self-interest behavior of the managers, and can not effectively restrain the behavior of the operators. Previous studies have shown that if there are problems in corporate governance, the quality of internal control is also poor. Therefore, by studying the correlation between internal control quality and corporate governance, we can fundamentally understand the factors that affect the quality of internal control, so as to optimize the internal control system. Improve the quality of the company's internal control. The main meaning of this paper is to study the correlation between internal control quality and corporate governance. Through the empirical method, it provides the basis for improving the internal control quality, helps the company to carry out the internal control construction better, and promotes the management efficiency of the company. To protect the property of the company. This paper takes the data of A-share listed companies in Shanghai Stock Exchange from 2013-2015 as the research object, adopts the method of combining normative research with empirical research, constructs the model on the basis of expounding the theory and summarizing the literature. The correlation between internal control quality and corporate governance is studied by empirical method. The results show that the quality of internal control and corporate governance have a mutual impact on each other. Among them, the degree of ownership concentration, the number of shareholders' meeting, the number of directors' meeting and the number of independent directors' participation have a significant effect on the quality of internal control. This conclusion provides a reference for us to better understand the influencing factors of internal control quality, and also provides a research basis for the company to further optimize the governance structure, improve management efficiency, and ensure the internal control operation of the company.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F271
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