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论文编号：	8355
作者编号：	2120142447
上传时间：	2016/6/8 8:50:07
中文题目：	基于投资者保护视角的国有企业上市公司内部控制研究
英文题目：	Research of Internal Control of TheState-owned Enterprises Listed Company Based on The Perspective of Investor Protection
指导老师：	齐岳
中文关键字：	国有企业，上市公司，内部控制，投资者保护
英文关键字：	State-owned Enterprises; Listed Companies; Internal Control; Investor Protection
中文摘要：	在我国，国有企业对经济的发展中的重要角色决定了无论从理论上还是实践上其经营状况的改善都有着重要的作用。中央巡视组在对国有企业的进行巡视的过程中，发现了国有企业存在的不少的问题。监管不力而形成的利益输送问题比比皆是，违规决策、管理混乱而造成的国有资产损失也时有发生。国有企业存在的这些问题，不仅影响了我国的经济发展的进度，也对投资者的利益造成了损害。如果能够培养良好的内部控制环境，充分发挥内部控制的监督作用，这些问题就会有所缓解。另外，现有的内部控制文献大都从理论及案例分析出发，而本文用实证的方法，验证了内部控制有效性与投资者保护的关系，并试图立足于投资者保护，对国有企业上市公司存在的内部控制问题提出合理的建议。 本文首先回顾整理了已有的内部控制及投资者保护相关理论，在此基础上对我国国有企业上市公司目前的内部控制状况进行分析。通过实证分析发现，在我国国有企业上市公司投资者保护的作用并没有因为有效的内部控制有所改善。在此基础上为了强调国有企业上市公司内部控制的必要性，本文又以中央巡视组巡视的全部国有企业上市公司为研究对象，运用事件分析法探究投资者的行为在不同市场环境下对事件的反应；结果证明在不同的市场环境下，投资者能否保持理性也不尽相同，在某些市场环境下，其决策也会出现不理性的羊群效应，因此在投资者保护中内部控制的作用举足轻重。 在对实证结论进行分析的基础上，本文结合我国国有企业上市公司的内部控制特征从高管人员考评激励机制不完善、风险管理制度不完善以及内部控制信息披露不规范三个方面提出了合理化建议。此论文一共图8幅，表8个，参考文献69篇。
英文摘要：	As the important pillar of economic development in China, the State-owned enterprises has been closely watched. The important role decides the vital effect on improving the state of managing no matter in theory or in practice. Since the 18th national congress of the communist party of China, The central inspection group began to make a inspection tour of state-owned enterprises, patrol found many problems in state-owned enterprises. For example, there are interest transport of big shareholders because of lack of effctive supervision system. Also, in some enterprises, management comfusion leads to many decisions’ making break the rule and causing loss of state-owned assets. These phenomenon not only hinder the development of economic, but also damage the inventor’s benefit. These problem are mostly because of laking good internal control environment and it is difficult for the internal supervision to play a role in the enterprises. What’s more, exiting internal literature are mostly from the perspective of thesis and case analysis. While this paper verifies the influence of the effectiveness of internal control on investor protection and pretend to give some suggestion to optimize state-owned enterprises’ internal control from the perspective of investor protection. Firstly, this paper reviews the existing related theories of internal control and protection of investors. On the basis of these theories, this paper analyze the current situation of internal control in state-owned enterprises. After that, with all stat-owned enterprises listed companies that the central inspection group tour inspected as the research objective, this paper explores the investor’s reactions in different market environment to see if they can be wise all the time. Then this paper makes an empirical analysis of the impact of the effectiveness of the internal control of state-owned listed companies on the interests of the investors protection. The results show that the effectiveness of internal control in China's state-owned enterprises listed companies is not very obvious effect on protecting the interests of the investors.Thus perfecting the internal control of our country state-owned enterprise has important significance for investor protection. According to the results of experiment test, this paper has point out the problems in the process of implenmenting internal control in state-owned enterprises from four aspects: the environment of internal control, risk control, supervision about internal control and information disclosure. It discovers that the problemes include unsound structure of the board of directors, unsound incentive mechanism for examination and assessment of senior executives, unplaying role of the supervision in internal control and so on. At last, aiming at these problems, this paper puts forwoard improvement suggestions.
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