公司治理行为主体对内部控制信息披露质量影响的实证研究
发布时间：2019-02-13 07:28
【摘要】：随着经济的发展,现代企业制度的建立,内部控制信息披露质量已经成为影响企业正常有序发展的重要因素之一。通过内控信息披露,信息需求者可以了解到公司内部控制制度的建立及运行是否有效,同时披露内控信息过程也是公司自我评价及审核的过程,有助于查找及抑制公司舞弊,完善公司治理结构,进而促进公司有序发展。近年来,对国内外发生的一系列令人触目惊心财务舞弊案的研究发现,内部控制存在严重缺陷、无效的内部控制信息披露等是导致企业运营失败的重要原因,其实,导致这一系列案件发生最根本的原因在于公司治理层面的问题。再次说明公司治理与内部控制信息披露之间存在着密切的关系。内部控制信息披露制度的完善与否直接关系到公司治理水平的高低,而公司治理的完善程度及水平高低也影响着内部控制信息披露的质量。因此,如何保证公司治理与内部控制信息披露之间互相积极影响,是一个值得研究的问题。 回顾国内外文献发现,对两者间关系的研究以规范方法较多。所以,本文以公司治理为研究视角,采用实证研究方法,基于国内外相关研究,以沪深两市主板上市公司2011年数据为研究对象,展开研究。本文首先回顾公司治理、公司治理行为主体、内部控制及内部控制信息披露相关基础理论；其次从股东会、董事会、经理层及监事会等公司治理行为主体方面理论分析了对内部控制信息披露质量的影响,并相应提出研究假设；再次以沪深两市主板2011年上市公司数据为研究样本,实证分析了各公司治理行为主体对内控信息披露质量的影响,并对其验证。实证研究发现,股权集中度与内控信息披露质量呈现负相关,而董事会规模、独立性、经理层学历、股权激励及监事会规模与其呈现正相关,有显著与不显著区分,还有公司盈利情况、审计意见类型、上市年数、期末资产规模及上市地点作为控制变量也影响内控信息披露质量；最后根据理论、实证研究结论及现实情况提出相应改进建议,以期公司治理及内部控制信息披露制度的完善,说明了研究的局限并提出了未来的研究方向。
[Abstract]:With the development of economy and the establishment of modern enterprise system, the quality of internal control information disclosure has become one of the important factors affecting the normal and orderly development of enterprises. Through the disclosure of internal control information, the information demanders can know whether the establishment and operation of the internal control system of the company is effective, and the disclosure of the internal control information process is also the process of self-evaluation and audit of the company, which is helpful to find and restrain the fraud of the company. Improve the corporate governance structure, and then promote the orderly development of the company. In recent years, a series of shocking financial fraud cases at home and abroad have been studied. It has been found that there are serious defects in internal control and ineffective disclosure of internal control information is an important reason leading to the failure of enterprise operation, in fact, The most fundamental cause of this series of cases lies in the problem of corporate governance. Again, there is a close relationship between corporate governance and internal control information disclosure. The perfection of internal control information disclosure system is directly related to the level of corporate governance, and the degree and level of corporate governance also affect the quality of internal control information disclosure. Therefore, how to ensure the mutual positive influence between corporate governance and internal control information disclosure is a problem worth studying. Reviewing the domestic and foreign literature, it is found that there are many normative methods to study the relationship between the two. Therefore, this paper takes the corporate governance as the research angle, adopts the empirical research method, based on the domestic and foreign related research, takes the 2011 data of the main board of the Shanghai and Shenzhen stock markets as the research object, launches the research. Firstly, this paper reviews the basic theories of corporate governance, corporate governance behavior, internal control and information disclosure of internal control. Secondly, it analyzes the influence on the quality of internal control information disclosure from the aspects of shareholders' meeting, board of directors, manager and board of supervisors, and puts forward the research hypothesis accordingly. Thirdly, based on the data of listed companies in Shanghai and Shenzhen stock markets in 2011, this paper empirically analyzes the influence of corporate governance actors on the quality of internal control information disclosure, and verifies it. The empirical study found that there was a negative correlation between ownership concentration and the quality of internal control information disclosure, but there was a positive correlation between board size, independence, managerial qualifications, equity incentive and board of supervisors. There is also the company profit, audit opinion type, the number of years listed, the final asset size and the place of listing as control variables also affect the quality of internal control information disclosure; Finally, according to the theory, the empirical research conclusions and the actual situation, put forward the corresponding improvement suggestions, in order to improve the information disclosure system of corporate governance and internal control, explain the limitations of the research and put forward the future research direction.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F224
[Abstract]:With the development of economy and the establishment of modern enterprise system, the quality of internal control information disclosure has become one of the important factors affecting the normal and orderly development of enterprises. Through the disclosure of internal control information, the information demanders can know whether the establishment and operation of the internal control system of the company is effective, and the disclosure of the internal control information process is also the process of self-evaluation and audit of the company, which is helpful to find and restrain the fraud of the company. Improve the corporate governance structure, and then promote the orderly development of the company. In recent years, a series of shocking financial fraud cases at home and abroad have been studied. It has been found that there are serious defects in internal control and ineffective disclosure of internal control information is an important reason leading to the failure of enterprise operation, in fact, The most fundamental cause of this series of cases lies in the problem of corporate governance. Again, there is a close relationship between corporate governance and internal control information disclosure. The perfection of internal control information disclosure system is directly related to the level of corporate governance, and the degree and level of corporate governance also affect the quality of internal control information disclosure. Therefore, how to ensure the mutual positive influence between corporate governance and internal control information disclosure is a problem worth studying. Reviewing the domestic and foreign literature, it is found that there are many normative methods to study the relationship between the two. Therefore, this paper takes the corporate governance as the research angle, adopts the empirical research method, based on the domestic and foreign related research, takes the 2011 data of the main board of the Shanghai and Shenzhen stock markets as the research object, launches the research. Firstly, this paper reviews the basic theories of corporate governance, corporate governance behavior, internal control and information disclosure of internal control. Secondly, it analyzes the influence on the quality of internal control information disclosure from the aspects of shareholders' meeting, board of directors, manager and board of supervisors, and puts forward the research hypothesis accordingly. Thirdly, based on the data of listed companies in Shanghai and Shenzhen stock markets in 2011, this paper empirically analyzes the influence of corporate governance actors on the quality of internal control information disclosure, and verifies it. The empirical study found that there was a negative correlation between ownership concentration and the quality of internal control information disclosure, but there was a positive correlation between board size, independence, managerial qualifications, equity incentive and board of supervisors. There is also the company profit, audit opinion type, the number of years listed, the final asset size and the place of listing as control variables also affect the quality of internal control information disclosure; Finally, according to the theory, the empirical research conclusions and the actual situation, put forward the corresponding improvement suggestions, in order to improve the information disclosure system of corporate governance and internal control, explain the limitations of the research and put forward the future research direction.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F224
【参考文献】
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1 方红星;孙，
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