产权视角下矿产资源类上市公司内部控制评价体系研究

发布时间：2018-03-05 00:00

本文选题：产权　切入点：企业经营效率　出处：《青海大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着全球金融危机的爆发,世界上许多拥有健全内部控制制度的大公司都失败了,这使得人们关注起内部控制质量的真实水平以及如何让其发挥重要作用。现有的研究缺少一个能够兼顾企业各利益相关者的内部控制评价体系,不能全面、客观的评价内部控制目标的实现程度。基于产权和内部控制的密切关系,本文从产权角度出发,构建矿产资源类上市公司内部控制的评价体系:首先通过设计指标体系运用熵模型确定评价指标的权重后计算各公司的得分,从而分析内部控制设计有效性;然后在分析内部控制运行有效性时,运用数据包络分析法得出产权保护的效果后运用Tobit回归模型验证产权保护的效果与内部控制质量的显著正相关关系,运用修正的Jones模型分析出矿产资源类上市公司产权保护的披露状况后运用多元回归模型验证产权保护的披露状况与内部控制质量的显著正相关关系,说明产权保护的效果和产权保护的披露情况可以反映内部控制的有效性,从而构建产权视角下矿产资源类上市公司内部控制的评价体系和内部控制有效性矩阵;最后运用构建的评价体系评价矿产资源类上市公司内部控制的整体现状,并针对存在的问题提出了改善内部控制有效性的对策与建议。
[Abstract]:With the outbreak of the global financial crisis, many of the world's largest companies with sound internal control systems have failed. This makes people pay attention to the true level of internal control quality and how to make it play an important role. Based on the close relationship between property right and internal control, this paper starts from the angle of property right. Constructing the evaluation system of the internal control of the listed companies of mineral resources: firstly, through the design index system to determine the weight of the evaluation index by using the entropy model, to calculate the scores of each company, so as to analyze the effectiveness of the design of the internal control; Then, when analyzing the effectiveness of internal control, the effect of property right protection is obtained by using data envelopment analysis, and the significant positive correlation between the effect of property right protection and the quality of internal control is verified by Tobit regression model. Using the modified Jones model to analyze the disclosure status of the property rights protection of the mineral resources listed companies, and then using the multiple regression model to verify the significant positive correlation between the disclosure status of the property rights protection and the quality of internal control. It shows that the effect of property right protection and the disclosure of property right protection can reflect the effectiveness of internal control, so as to construct the evaluation system and effective matrix of internal control of mineral resources listed companies under the perspective of property rights. Finally, the evaluation system is used to evaluate the whole situation of the internal control of the listed companies of mineral resources, and the countermeasures and suggestions to improve the effectiveness of the internal control are put forward in view of the existing problems.
【学位授予单位】：青海大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.1;F406.7

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