我国上市公司内部控制信息披露研究

发布时间：2018-01-04 06:36

本文关键词：我国上市公司内部控制信息披露研究　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：上市公司内控信息披露对企业管理层和其他外部信息需求者都很有参考价值,一方面它可以为其他信息需求者提供他们需要的重要信息,是利益相关者进行决策时的重要依据,另一方面它可以提高管理当局对内控的认识。我国内控信息披露相关规范虽然已经得到进一步的完善,但由于我国内部控制信息披露起步时间较晚,发展也没有得到完善,所以仍然存在着很多影响内控信息真实性与可靠性的现象,以上阐述可以看出,研究中国当前上市企业内控信息披露是有一定的实践意义和理论意义。本文以内控信息披露为研究对象,通过文献分析法,整理了许多相关文献,并且笔者也在迪博系统里找到2011年至2015年的《我国上市公司内部控制白皮书》,并对我国上市公司2011年到2015年期间关于内控信息披露的数据统计进行整理。本文使用案例分析法来展现我国内部控制信息披露机制中尚存的一些问题,并结合案例实际情况分析了其存在的问题以及成因,最后给予案例启示。本文研究体系分为七个主要部分。其中第一部分是绪论,介绍了论文的研究背景、研究意义、国内外文献综述、研究思路和方法;第二部分是相关概念界定和理论基础;第三部分为我国上市企业内控信息披露的现状分析,先介绍了我国上市企业内控信息披露的相关规范,再从内控自评报告和内控审计报告两个角度分析了上市公司内控信息披露的现状;第四、第五部分是以欣泰电气作为论文案例,其中第四部分介绍了欣泰电气的基本情况和欣泰电气目前的内控体系运行情况,第五部分介绍了欣泰电气内控信息披露具体存在的问题和问题形成的原因,成因从公司、监管机构、审计机构来分析;第六部门是欣泰电气案例给我国上市公司的启示,从公司、监管机构、审计机构三个层面进行分析;最后部分是研究结论和研究展望。
[Abstract]:Internal control information disclosure are of great reference value to the enterprise management and other external information needs, on the one hand it can be for other information needs to provide the important information they need, is an important basis for stakeholder decision-making, on the other hand, it can improve the understanding of the internal management of internal information. Our disclosure related specifications although already has been further improved, but the internal control information disclosure in our country started late, development has not been perfect, so there are still a lot of influence of internal information authenticity and reliability of the phenomenon described above can be seen, the current research on internal control information disclosure of listed companies is China has certain practical significance in this paper, and theoretical significance. The information disclosure of internal control as the research object, through literature analysis, compiled many related literature, and the author also di Bo system found in internal control from 2011 to 2015 "white paper" in Chinese listed companies, and the data about the information disclosure of internal control of Listed Companies in China during the period of 2011 to 2015 statistics were collected. This paper use case analysis method to show some problems remaining in the internal control information disclosure mechanism in our country, combined with the actual situation of case analysis the existing problems and causes, finally gives the case revelation. This study is divided into seven main parts. The first part is the introduction, introduces the research background, research significance, domestic and foreign literature review, research ideas and methods; the second part is the definition of related concepts and theoretical basis; the third part is the analysis of current situation internal control information disclosure of listed companies, first introduced the related specification of the internal control information disclosure of Listed Companies in China, from the internal control self-assessment report and internal audit report To the two angle analysis of the current situation of internal control information disclosure of listed companies; fourth, the fifth part is to Xintai electric as the case, the fourth part introduces the current situation of operation of the internal control system and the basic situation of Xintai electric Xintai electric, the fifth part introduces the Xintai electric information disclosure of internal control problems and causes the existence of specific causes, from the company, regulators, auditors to analysis; the sixth sector is Xintai electric case for listed companies in China Inspiration from the company, regulators, analyzes three aspects of audit institutions; the last part is the research conclusions and outlook.

【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

【参考文献】