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论文编号：	4319
作者编号：	2120102304
上传时间：	2012/6/7 0:36:37
中文题目：	我国上市公司内部控制信息披露影响因素研究——基于制造业的视角
英文题目：	Research on Factors Related to Internal Control Information Disclosure of Listed Companies in China Based on the Manufacturing Industry
指导老师：	张晓农
中文关键字：	内部控制;信息披露;影响因素
英文关键字：	Internal controls;Information disclosure;Influence factors
中文摘要：	近些年国内外相继爆发出一系列的财务造假丑闻，暴露出国内外上市公司内控管理制度的缺失，从而内控信息披露的问题逐渐引起了社会各界的关注。美国于2002年出台了《萨班斯法案》，对内控信息披露方面进行了强制性的规定。2006年我国上交所和深交所相继出台了《上市公司内部控制指引》，这标志着我国上市公司的内控进入了信息强制性披露阶段。2008年五部委颁布《内部控制基本规范》，2010年又发布了多项配套指引，这些规范的出台意味着我国上市公司内控规范体系的建立。本研究依据相应的披露规范，并通过回顾前人的相关文献，试图通过规范分析和实证分析来考察我国上市公司内控信息披露到底受到哪些因素的影响，以对理论界和证券市场的良好发展提供建议。本研究一共分为六个部分，第一部分介绍了本研究的选题背景，并说明了研究该题目的意义以及论文拟采用的研究方法和研究框架，提出了论文的创新之处；第二部分阐述了本研究涉及到的的相关理论，如委托代理理论、信息不对称理论、信号传递理论、资本市场有效理论和公司治理理论等，然后探索国内外上市公司关于内控信息披露的研究现状以及前人的研究成果；第三部分界定了基本概念，并介绍了我国上市公司内控信息披露的依据、标准、要素和形式，并设计本研究的评价指标体系；第四部分和第五部分的实证研究以2008-2010三年深市A股主板制造业上市公司作为样本，做出研究假设，与公司特征、公司治理、公司绩效、外部监督等变量建立模型，进行实证分析，检验内控信息披露各个影响因素的影响大小；第六部分最后提出本研究的结论以及相关政策建议，不足之处以及展望。根据本研究实证结果显示，公司规模、统计年度、盈利能力、内部审计、上市年份、ST处理、股权集中度和资产负债率等因素对内控信息披露水平存在显著影响。
英文摘要：	In recent years a series of financial fraud scandal have broke out in China and abroad,which exposed the lack of the listed company's internal control management system, then the disclosure of internal control information gradually caused the attention of the society. U.S. Sarbanes-Oxley Act was enacted in 2002, which mandatory provided the disclosure of internal control information.In China the Shanghai Stock Exchange and the Shenzhen Stock Exchange promulgated the internal control guidelines for listed companies in 2006, marking the internal control of listed companies to enter the stage of mandatory disclosure. In 2008,five ministries issued “Internal Control Basic Standards ",then released some supporting guidelines in 2010, which means the establishment of the internal control system for listed companies in China. In this study, based on the appropriate disclosure norms, and by reviewing the relevant literature, the author try to analyze the main influencing factors of China's listed companies internal control information disclosure by normative and empirical research, to provide advice on the good development of the securities markets. This thesis are divided into six parts.The first part introduces the research background, and explains the significance of the study. Then then describes the study method and framework. The second part describes some related theories such as the principal-agent theory, information asymmetry theory, signal transmission theory, the effective theory of capital markets and corporate governance theory,and then explores the research achievements of the past.The third part defines the internal control and the internal control information disclosure and other concepts, introduces the basis, standard,elements and form of the internal control information disclosure.The author designed an evaluation system.The fourth part and the fifth part are empirical research. The research samples are listed manufacturing companies in Shenzhen Stock Exchange.The model includes the variables of firm characteristics, corporate governance, corporate performance, and external oversight. The sixth part of the study includes the conclusions and policy suggestions, innovation and weaknesses of this study as well as the prospect of the follow-up study. According to the empirical analysis, the company scale, statistical year, profitability, internal audit and listed year, whether ST, the share concentration ratio, and the asset-liability ratio have significant influence on the internal control information disclosure.
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