“一带一路”板块上市公司内部控制信息披露质量影响因素研究

发布时间：2018-10-29 11:49

【摘要】：20世纪90年代以来,一系列会计丑闻和违规事件对世界经济造成巨大影响,同时也引发了社会各界对企业内部控制的关注。继美国颁布《萨班斯法案》后,我国先后出台了很多法规和制度以规范上市公司披露内部控制信息的行为,并逐渐形成了由《企业内部控制基本规范》及相关配套指引组成的内部控制规范体系。在这样的背景下,有必要对影响上市公司内部控制信息披露水平的因素进行研究,以对相关信息使用者提供建议。本文以沪深两市“一带一路”概念板块上市公司为对象,首先对公司内部控制信息披露情况进行了描述性统计分析,总结出存在的问题;然后从公司治理情况、经营状况及外部审计、内部控制工作组织保障、公司基本特征四个方面设定了15项研究假设,同时采用内容分析法对样本公司内部控制信息披露质量进行评分,最后通过相关和回归分析等方法研究了各因素对内部控制信息披露质量的影响,并在研究结论的基础上提出相关建议。根据描述性统计分析结果显示,我国“一带一路”板块上市公司内部控制信息披露整体状况逐年好转,但存在内部控制自评报告评价依据不一、内容不全面;独董、监事会独立意见和审计单位鉴证意见披露力度不大、质量不高;内部控制缺陷及整改措施披露不受重视、流于形式等问题。回归分析的结果显示“一带一路”概念板块上市公司内部控制信息披露质量与上市公司“四委”设立情况和市盈率显著负相关,与公司资产负债率、是否聘请外部咨询单位协助和资产规模显著正相关,与股权集中度、高管持股比例、董事长与总经理是否两职合一、净资产收益率、存货周转率、每股经营活动现金净流量、审计意见类型、审计事务所权威性、内控小组是否吸收各部门熟悉业务人员、内控实施领导人是财务总监或审计部门负责人、公司上市时间等因素无显著相关关系。根据研究结论,分别从监管部门、上市公司及投资者三个角度提出优化“一带一路”板块上市公司内部控制信息披露质量的对策建议。
[Abstract]:Since the 1990s, a series of accounting scandals and irregularities have had a great impact on the world economy. Following the promulgation of the Sarbanes Act by the United States, China has successively issued many laws and regulations to regulate the disclosure of internal control information by listed companies. And gradually formed by the enterprise internal control basic norms and related supporting guidelines composed of internal control norms system. In this context, it is necessary to study the factors that affect the disclosure level of internal control information of listed companies, in order to provide advice to relevant information users. This article takes "Belt and Road" concept plate listed company of Shanghai and Shenzhen stock market as the object, first carries on the descriptive statistical analysis to the company internal control information disclosure situation, summarizes the existence question; Then, from four aspects of corporate governance, business situation and external audit, internal control work organization guarantee, basic characteristics of the company, 15 research hypotheses are set up. At the same time, the quality of internal control information disclosure of sample companies is graded by content analysis method. Finally, the influence of various factors on the quality of internal control information disclosure is studied by correlation and regression analysis. On the basis of the conclusion of the study, the author puts forward some relevant suggestions. According to the results of descriptive statistical analysis, the overall situation of internal control information disclosure of listed companies in "Belt and Road" plate has improved year by year, but there are different evaluation bases and incomplete contents of internal control self-evaluation report. The independent opinions of the board of supervisors and the audit units' opinion disclosure are not strong enough and the quality is not high; the internal control defects and the disclosure of rectification measures are not paid attention to and become mere formality and so on. The results of regression analysis show that the quality of internal control information disclosure of "Belt and Road" concept plate is negatively correlated with the establishment of the fourth Committee and the price-earnings ratio of listed companies, and with the asset-liability ratio of the listed companies. Whether or not to employ an external consulting unit to assist is significantly positively related to the size of the assets, and to the degree of ownership concentration, the proportion of senior executives holding shares, whether the chairman and the general manager are two-in-one, the rate of return on net assets, the turnover of inventory, the net cash flow per share of operating activities, The type of audit opinion, the authority of the audit firm, whether the internal control group is familiar with the business personnel, the leader of the internal control implementation is the chief financial officer or the head of the audit department, and there is no significant correlation between the factors such as the time of listing of the company and so on. According to the conclusion of the research, this paper puts forward the countermeasures and suggestions to optimize the internal control information disclosure quality of "Belt and Road" listed companies from the three angles of supervision, listed companies and investors.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

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