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论文编号：	2439
作者编号：	2120082079
上传时间：	2010/6/10 14:08:51
中文题目：	内部控制有效性与财务舞弊关系的实证研究——来自中国上市公司的经验证据
英文题目：	The Empirical Study of Effectiveness of Internal Control and Financial Fraud: From the Empirical Evidence of Chinese Listed Companies
指导老师：	梅丹
中文关键字：	内部控制有效性 内部控制要素 公司治理 财务舞弊
英文关键字：	Effectiveness of Internal Control Elements of Internal Control Corporate Governance Financial Fraud
中文摘要：	近年来，随着国内外舞弊案件的频繁发生，财务舞弊问题越来越成为资本市场会计信息使用者深恶痛绝的上市公司恶疾。财务舞弊造成了会计信息的失真和扭曲，影响了利益相关主体的决策行为，破坏了证券市场的资源配置功能；严重干扰了证券市场的正常秩序，甚至可能直接威胁其生存与发展。与此同时，随着我国市场化的日益深入和市场竞争日趋激烈，给企业经营管理带来了巨大风险。要求企业建立健全有效的内部控制，改善风险管理，防范财务舞弊。继美国国会2002年通过《萨班斯法案》后，我国上交所和深交所2006年分别发布《上市公司内部控制指引》。财政部2008年联合审计署、证监会、银监会和保监会发布《企业内部控制基本规范》，对上市公司的内控建设提出规范要求。如何建立和健全公司治理结构、优化内部控制、促进资源有效利用、避免财务舞弊，己成为当前全社会面临的重大课题。 2008年，法国兴业银行由于内部控制存在缺陷而陷入了前所未有的生存危机，再次引起社会公众对内部控制的广泛关注：内部控制究竟能在多大程度上防范财务舞弊的发生?内部控制保证财务信息可靠目标的实现程度如何？ 实务中内部控制能否发挥作用以及作用效果如何，缺乏有力的实证研究证据支持。本文以我国推进企业内部控制建设为契机，结合国内外文献回顾，从内部控制目标出发，分析内部控制和财务舞弊相关理论，及公司内部控制对财务舞弊发生的影响。按照COSO内部控制五大要素构建我国上市公司内部控制有效性评价指标，选取2006年至2008年财务舞弊上市公司及配对公司为样本，采用Logistic回归方法考察内部控制有效性与公司财务舞弊发生的关系。 本文的实证研究结果显示，内部控制的有效性与公司财务舞弊的发生负相关，说明内部控制良好的公司发生财务舞弊的可能性小。研究结论符合理论预期，证实了内部控制保证财务信息可靠性目标的实现，表明了我国上市公司推进内部控制建设的成果，也为政策部门相关政策制定提供了决策支持。
英文摘要：	In recent years, the fraud cases abroad occur frequently, financial fraud has increasingly becoming the vicious diseases which capital market users of accounting information hate deeply. Financial Fraud causes distortion of accounting information，affects stakeholders in decision-making behavior ,seriously interferes with the normal order of securities market, or even threatens the survival and development of the companies. At the same time, the development of market-oriented and increasingly competitive market both increase business risk, thus the enterprises have to establish effective internal control to improve risk management, prevent financial fraud. Following "Sarbanes-Oxley Act" which the U.S. Congress adopted in 2002, Shenzhen and Shanghai in China respectively issued "Guidelines for Internal Control of Listed Companies" in 2006. Ministry of Finance combined Audit Commission, Commission, China Banking Regulatory Commission and China Insurance Regulatory Commission issued "basic norms of internal control" in 2008 to regulate company's internal control. How to establish and improve corporate governance structure, optimize of internal control, promote effective use of resources, avoid financial fraud, has become a major issue facing the entire society. In 2008, the French Bank fell into an unprecedented crisis as internal control deficiencies, internal control once again aroused public attention: to what extent the internal control can prevent the occurrence of financial fraud? How does internal control ensure reliable financial information? In practice, does internal control can play a role and how effective it is? There is not strong empirical research evidence to support. In this dissertation, we take internal control promoting construction as an opportunity, combining domestic and international literature review, starting from the internal control objectives, analyze the theory of internal control and financial fraud and how internal control affects the occurrence of financial fraud. This dissertation uses five elements of internal control of COSO to evaluate effectiveness of internal control in company, selects from 2006 to 2008 financial fraud companies and its matching as sample, using the Logistic regression method investigates the relationship between effectiveness of internal control and the occurrence of financial fraud . The empirical results show that: effectiveness of internal control and financial fraud causes the negative correlation, indicating a company with good internal control has small possibility occurring financial fraud. This conclusion is consistent with theoretical expectations, confirms the reliability of internal control to ensure financial information and the results listed companies promoting the construction of internal control, and provides support for policy making of government departments.
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