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论文编号：	5211
作者编号：	2120112386
上传时间：	2013/6/5 12:37:05
中文题目：	上市公司内部控制信息披露影响因素的研究——基于深市医疗保健行业上市公司
英文题目：	Research on the Influencing Factors of Listed Companies'''''''' Internal Control Information Disclosure
指导老师：	程新生
中文关键字：	上市公司，内部控制，信息披露，影响因素
英文关键字：	Listed companies, Internal control, Information disclosure, Factors
中文摘要：	由美国次贷危机引起的全球金融危机已经渐渐过去，但此次金融危机对市场经济及资本市场所产生的打击是不能够忘记的，金融危机中暴露出的内部控制问题亟需解决。管理者、监管者、投资者都意识到内部控制的重要性，企业不仅要设立健全合理的内部控制制度，而且还要保证内部控制制度有效地实施。企业对外进行的内部控制信息披露会影响到债权人与投资者的判断与决策。在国外，美国国会在2002年通过的萨班斯法案中对内部控制信息披露进行了严格的规定，要求董事会和监事会对公司的内部控制情况进行报告，同时公司的审计事务所要对内部控制报告进行鉴证。在国内，相应的法规也应运而生，2006年上海证券交易所与深圳证券交易所先后颁布了上市公司内部控制指引，2008年财政部、证监会、审计署、银监会、保监会五部委颁布了内部控制基本规范，2010年五部委又颁布了企业内部控制的应用指引、评价指引、审计指引，至此，我国的内部控制体系已经基本建立。但从目前来看，我国上市公司内部控制信息披露还存在着一些问题，包括披露没有实质内容、流于形式，对投资者的作用较小等，总体来说我国内部控制信息披露的质量较低。本文在内部控制基本规范及其配套指引等法规颁布实施的基础上，对内部控制信息披露状况进行规范性与实证性研究。主要以内部控制信息披露为研究对象，分析我国内部控制信息披露的进程与现状，并通过实证的方法对其影响因素进行研究。本文共分为五部分，第一部分为引言，首先对本文创作的背景做了相关介绍，阐述国内外相关文献，并对后面的研究内容与结构安排进行一定的描述。第二部分主要介绍内部控制及内部控制信息披露的概念，及本文依据的相关理论。第三部分介绍我国内部控制信息披露发展进程与现阶段内部控制的信息披露，然后对内部控制信息披露的影响因素进行了研究。第四部分从实证的角度对内部控制信息披露的影响因素进行研究。第五部分为全文的总结，主要对如何提升我国内部控制信息披露提出了几点相关政策建议。
英文摘要：	The global financial crisis caused by the U.S. subprime mortgage crisis has gradually passed. But the impact on the market economy and the capital market shouldn’t be forgotten. The exposed internal control problems in the financial crisis should be solved as soon as possible. Managers, regulators, investors are aware of the importance of internal controls, enterprises should not only to set up reasonable internal control system, but also to ensure the effective implementation of the internal control system. The internal control information disclosure would affect the judgment and decision of the creditors and investors. The Sarbanes-Oxley Act has been passed by the U.S. Congress in 2002, which contains strict rules on internal control information disclosure. The Board of Directors and the Board of Supervisors should report on company's internal control, and the company's auditing firm should test their control report. In our country, some regulations also came into being. The Shanghai Stock Exchange and Shenzhen Stock Exchange promulgate the internal control guidelines for listed companies in 2006. The five ministries enacted basic norms of internal control in 2008. The five ministries issued application guidelines、evaluation guidelines and audit guidelines of internal control later in 2010. So far, our internal control system has been basically established. But for now, there are still some problems in our internal control information disclosure, including disclosure without substance, small effect on investors and so on. Overall, our internal control information disclosure quality is low. This paper conducts normative and empirical research on internal control information disclosure status based on the laws and regulations. The research object of this paper is internal control information disclosure. This paper is divided into five parts. The first part is an introduction, reveals the research background and significance of this study, and elaborates on relevant literatures. Some descriptions have been made about latter content and structure. The second part introduces the concept of internal control、internal control information disclosure, and the theories this article based. The third section describes the development process of our internal control information disclosure and the internal control information disclosure level for now. Followed by a study of the impact factors of the internal control information disclosure. The fourth part is an empirical study of the influence factors of the internal control information disclosure. The fifth part is a summary of the full text, introducing several policy recommendations on how to improve our internal control information disclosure.
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