公司治理环境与内部控制信息披露关系研究

发布时间：2018-11-14 14:13

【摘要】：基于南开大学发布的内部控制指数,本文探讨了公司治理环境与内部控制信息披露之间的关系。研究发现,市场化程度、法律环境和政府行政管理能力对企业内部控制信息披露产生正向影响,市场化程度高、法律环境好和政府行政管理能力强的地区的上市公司更有可能披露高质量的内部控制信息。进一步的研究发现,国有控股上市公司的内部控制信息披露与法律环境和政府行政管理能力存在显著正相关关系,非国有控股上市公司的内部控制信息披露与法律环境、政府行政管理能力和市场化程度均存在显著正相关关系。本文的结论表明,要提高上市公司内部控制信息披露水平,保护广大投资者的利益,必须进一步完善内部控制法律法规,强化政府的行政管理能力,加快市场化进程。
[Abstract]:Based on the internal control index published by Nankai University, this paper discusses the relationship between corporate governance environment and internal control information disclosure. It is found that the degree of marketization, the legal environment and the administrative ability of the government have a positive impact on the disclosure of internal control information of enterprises, and the degree of marketization is high. Listed companies in areas with good legal environment and strong administrative ability are more likely to disclose high-quality internal control information. Further research shows that the disclosure of internal control information of state-owned holding listed companies has a significant positive correlation with the legal environment and the ability of government administration, and that the disclosure of internal control information of non-state-owned holding listed companies has a significant positive correlation with the legal environment. There is a significant positive correlation between the ability of government administration and the degree of marketization. The conclusion of this paper shows that in order to improve the level of information disclosure of internal control of listed companies and protect the interests of the majority of investors, it is necessary to further improve the laws and regulations of internal control, strengthen the ability of government administration, and speed up the process of marketization.
【作者单位】：天津财经大学商学院;
【基金】：国家自然科学基金项目“基于关系传递的企业网络组织结构嵌入与控制机制研究”(71172018) 天津市高等学校创新团队培养计划(TD12-5051)
【分类号】：F275;F271

【相似文献】