發(fā)布時(shí)間：2018-06-07 10:11

  本文選題：內(nèi)部控制 + 控制缺陷��； 參考：《贛南師范學(xué)院》2014年碩士論文

【摘要】：近年來，不論是美國(guó)的安然事件還是國(guó)內(nèi)的中航油（新加坡）事件，其產(chǎn)生原因都與公司治理機(jī)制的不完善以及內(nèi)部控制存在缺陷有著千絲萬縷的聯(lián)系。2002年《薩班斯法案》的頒布，表明美國(guó)政府為了彌補(bǔ)市場(chǎng)經(jīng)濟(jì)的不完善，采用國(guó)家法律法規(guī)來強(qiáng)制執(zhí)行。雖然當(dāng)前我國(guó)是不完全的市場(chǎng)經(jīng)濟(jì)，但是在體制改革的進(jìn)程中，很多歷史遺留的問題正影響著著公司制的發(fā)展。順應(yīng)時(shí)代的變革和國(guó)際經(jīng)濟(jì)的發(fā)展，2006年滬深兩市出臺(tái)了上市公司內(nèi)部控制指引，成為《企業(yè)內(nèi)部控制規(guī)范》頒布的前奏。內(nèi)部控制在整個(gè)企業(yè)的運(yùn)行中無處不在，不僅與公司治理相輔相成，而且與風(fēng)險(xiǎn)管理協(xié)調(diào)共存。 內(nèi)部控制的最大問題就是內(nèi)部控制缺陷的出現(xiàn)或存在，它不僅使企業(yè)不能得到正常的運(yùn)營(yíng)，還會(huì)使企業(yè)經(jīng)營(yíng)績(jī)效大打折扣。當(dāng)下，不管是公司現(xiàn)有的股東、債權(quán)人還是潛在的投資者，都非常關(guān)注公司的長(zhǎng)期發(fā)展。由此，他們不僅僅只關(guān)注公司目前的績(jī)效，更多的是重視公司的內(nèi)部控制質(zhì)量是否完善以及公司的發(fā)展能力和營(yíng)運(yùn)能力是否持續(xù)等問題。 目前，我國(guó)關(guān)于內(nèi)部控制缺陷與公司績(jī)效的研究主要集中在規(guī)范研究方面，實(shí)證研究方面的文獻(xiàn)較少。本文以2012年滬市A股上市公司為樣本，研究?jī)?nèi)部控制缺陷與公司績(jī)效的相互關(guān)系。本文將樣本公司2012年的財(cái)務(wù)報(bào)告發(fā)生更正或修訂與否、年報(bào)的審計(jì)意見類型和是否存在違法違規(guī)行為作為內(nèi)部控制缺陷的代理變量，綜合財(cái)務(wù)指標(biāo)作為公司績(jī)效的代理變量，通過相關(guān)性分析和回歸分析來驗(yàn)證內(nèi)部控制缺陷與公司績(jī)效的關(guān)系。結(jié)果表明，，相對(duì)于不存在內(nèi)部控制缺陷的公司，存在內(nèi)部控制缺陷的公司經(jīng)營(yíng)績(jī)效更低。 因此，本文認(rèn)為公司績(jī)效的好與差，究其本質(zhì)原因是組織內(nèi)部的控制問題，即內(nèi)部控制缺陷會(huì)對(duì)公司的績(jī)效產(chǎn)生影響。公司若要獲得長(zhǎng)足的發(fā)展，就需要得到社會(huì)的認(rèn)可，并且向他們展示公司良好的內(nèi)部控制和可觀的公司績(jī)效。所以，加強(qiáng)內(nèi)部控制的建設(shè)，保證內(nèi)部控制的有效執(zhí)行，才能使公司在激烈的競(jìng)爭(zhēng)環(huán)境中脫穎而出。
[Abstract]:In recent years, whether it was the Enron incident in the United States or the domestic incident of China Aviation Oil (Singapore), The reasons are closely related to the imperfection of the corporate governance mechanism and the defects in internal control. The promulgation of Sarbanes Act in 2002 shows that the US government is trying to make up for the imperfections of the market economy. National laws and regulations are adopted to enforce enforcement. Although China is not a complete market economy at present, in the process of system reform, many problems left over from history are affecting the development of corporate system. In accordance with the change of the times and the development of the international economy, the Shanghai and Shenzhen stock markets issued the guidelines for the internal control of listed companies in 2006, which became the prelude to the promulgation of the "Enterprise Internal Control Standard". Internal control is ubiquitous in the whole enterprise, which not only complements corporate governance, but also coexists with risk management. The biggest problem of internal control is the appearance or existence of internal control defects. It not only makes the enterprise unable to get normal operation, but also makes the business performance greatly reduced. Today, whether the company's existing shareholders, creditors or potential investors, are very concerned about the long-term development of the company. As a result, they pay more attention not only to the current performance of the company, but also to whether the quality of the internal control of the company is perfect and whether the development and operation ability of the company is sustainable or not. At present, the research on internal control defects and corporate performance in China is mainly focused on normative research, empirical research literature is less. In this paper, A-share listed companies in Shanghai Stock Exchange in 2012 are taken as a sample to study the relationship between internal control defects and corporate performance. In this paper, whether the financial report of the sample company in 2012 has been corrected or not, the type of audit opinion of the annual report and whether there are illegal or illegal behaviors are taken as the proxy variables of the internal control defects, and the comprehensive financial index as the proxy variable of the company's performance. Correlation analysis and regression analysis are used to verify the relationship between internal control defects and corporate performance. The results show that the operating performance of the firms with internal control defects is lower than that without internal control defects. Therefore, this paper argues that the essence of the good or bad corporate performance is the internal control problem, that is, the internal control defects will have an impact on the performance of the company. If the company is to make great progress, it needs to be recognized by the society and show them good internal control and considerable company performance. Therefore, strengthening the construction of internal control and ensuring the effective implementation of internal control can make the company stand out in the fierce competition environment.
【學(xué)位授予單位】：贛南師范學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F224

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本文編號(hào)：1990805