【作者】 王文杰；

【导师】 陈国辉；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 博士

【摘要】 英国著名历史学家汤因比曾说过：“一个国家乃至一个民族,其衰亡往往是从内部开始的,外部力量不过是其衰亡前的最后一击。”企业的兴衰存亡亦是如此。从美国2001年发生的安然事件到2008年波及全球的金融危机,一系列惨痛的公司经营失败事件映射出企业内部控制失控的踪迹,全世界范围从2002年开始对上市公司内部控制的监管不断增强,在全球资本市场上掀起了加强公司内部控制的浪潮。美国2002年颁布的《萨班斯——奥克斯利法案》的第302和404条款对上市公司高级管理层提出了对企业内部控制有效性进行自我评价、应聘请注册会计师对内部控制评价报告进行审计的强制要求,并按照上市公司的类型和规模分类逐步推进,强化对上市公司内部控制的监管。欧洲、日本和澳洲分别在资本市场监管法规中对上市公司内部控制监管提出了详细的要求。2008年5月和2010年4月,我国财政部、证监会、审计署、银监会、保监会联合发布的《企业内部控制基本规范》和《企业内部控制配套指引》为企业内部控制的设计与运行以及开展内部控制有效性的自我评价提供了强有力依据,同时也成为会计师事务所进行内部控制审计的基础标准。实践证明——一家有投资价值的公司不仅要有良好的经营业绩和发展前景,还必须拥有完整、合理、有效的内部控制系统。上市公司所披露的内部控制信息的质量,不仅反映其自身是否己经建立完善的内部控制系统和对信息披露责任的认识,更影响投资者、债权人以及监管者的判断与决策。因此,本文拟对我国上市公司内部控制信息披露质量相关问题展开研究,全文共由8章组成。第1章：绪论。主要介绍本文的研究背景与意义、研究内容与方法、可能的创新以及文献综述。其中文献综述分别对国外文献和国内文献进行了收集和梳理,并在此基础上进行了文献述评。第2章：内部控制信息披露基本理论。首先,对内部控制和内部控制信息披露的概念进行多角度、多层次的分析,在此基础上提出笔者自己的解释并界定其范畴。然后,以经济学理论为支撑,分别从有效市场假设理论、委托代理理论、信息不对称理论和信号传递理论进行了理论阐述,为全文对内部控制信息披露质量的研究奠定了理论基础。第3章：内部控制信息披露制度的国际比较。通过对美国、英国、欧盟、加拿大、日本等内部控制与公司治理效果相对较好的国家和地区的上市公司内部控制信息披露制度进行介绍,在此基础上通过与我国内部控制信息披露制度进行比较,从而得出对我国相关监管制度的借鉴和启示。第4章：内部控制信息披露质量指标体系的构建。按照“合规性、可靠性、充分性、实质重于形式”的原则从公司内部控制自我评价和会计师事务所内部控制审计两个方面来进行内部控制信息披露质量指标的设定,并通过具体的定量方法——层次分析法,来构建内部控制信息披露质量指标体系并对上市公司内部控制信息披露质量进行综合分析与评价。第5章：内部控制信息披露质量的影响因素。将笔者构建的内部控制信息披露质量指数作为研究内部控制信息披露质量影响因素的被解释变量,并从公司治理结构和公司特征两方面出发,尽可能地将影响内部控制信息披露质量的可能因素作为解释变量,利用资本市场数据将其对内部控制信息披露质量的影响予以验证。第6章：内部控制信息披露质量与公司绩效。本章着重从上市公司的视角出发,检验内部控制信息披露质量与公司绩效之间的相关关系,从而一定程度反映上市公司内部控制信息披露的经济后果。笔者选用托宾Q值作为衡量公司绩效的指标,通过建立模型来探究解释变量与被解释变量之间的关系。第7章：优化内部控制信息披露质量的制度建议。针对我国上市公司内部控制信息披露质量不高的现状,考虑内部控制信息披露质量的影响因素以及经济后果,从政府监管、行业监督、企业自律三方面提出逐步完善内部控制信息披露制度,提高上市公司内部控制信息披露质量的制度安排和相应的研究建议。第8章：结论与展望。本章对全文的实证分析结果进行了全面归纳和总结,并结合我国内部控制信息披露质量现状,提出了改善内部控制信息披露质量的政策建议,最后对本文在研究过程中存在的不足进行了说明,并提出今后进一步研究的努力方向。综上,本文通过对上市公司内部控制信息披露质量进行研究,重点分析了内部控制信息披露质量现状与影响因素和公司绩效之间的关系,通过完善上市公司内部控制信息披露机制,从而提高上市公司内部控制信息披露质量,并增强资本市场的信息透明度,促进资源的有效配置和合理流动,以建立更加完善、健康和可持续发展的资本市场,这将对我国资本市场的建设与发展具有一定的理论意义和现实价值。更多还原

【Abstract】 British historian Arnold Toynbee once said:"A country and a nation, and its decline is often from the inside, and outside forces, but its decline before the final blow." Rise and fall of the enterprise is all about. From the United States occurred in 2001,2008, Enron affected the global financial crisis, a series of painful failures company map out the trail of internal control out of control, around the world since 2002 on the supervision of listed companies continue to strengthen internal controls in the global capital markets set off a wave of strengthening internal controls.Issued in 2002, the U.S. "Sarbanes-Oxley Act" 302 and 404 listed companies in terms of senior management on the effectiveness of internal control self-assessment, employ certified public accountants report on the self-evaluation mandatory audit requirements, and in accordance with the type and size of listed companies classified step by step, to strengthen internal control of listed company supervision. Europe, Japan and Australia, respectively, in the capital market regulatory rules in the regulation of listed companies presented a detailed internal control requirements. June 2008 and April 2010, China’s Ministry of Finance, Securities and Futures Commission, the Audit Commission, China Banking Regulatory Commission. China Insurance Regulatory Commission jointly issued the "basic norms of internal control" and "supporting internal control guidelines" for the design and internal control operation and effectiveness of internal control to carry out self-evaluation provides a strong basis for accounting firms also has become the basis for internal control auditing standard.Practice has proved that-an investment value of companies not only have good business performance and development prospects, but also must have a complete, reasonable, effective internal control system. Disclosed by listed companies in the quality of internal control information, not only to reflect their own whether already established sound internal control systems and awareness of information disclosure obligations, but also affect investors, creditors and regulators judgments and decisions. Therefore, this article on the internal control of information disclosure of listed companies related to issues of quality, the text of a total of 8 chapters.Chapter 1:Introduction. This study focuses on the background and significance, content and methods, possible innovation and literature review. Literature review of which were domestic to foreign literature and literature were collected and combing, and on this basis, a literature review.Chapter 2:Basic theory of internal control disclosure. First, internal control and internal control disclosure of the concept of multi-angle, multi-level analysis, the author puts forward its own interpretation and to define its scope. Then, in economic theory as the support, respectively, from the efficient market hypothesis theory, agency theory, asymmetric information theory and the theory of signal transmission theory was elaborated for the full disclosure of information on the quality of internal controls laid a theoretical foundation.Chapter 3:Internal control information disclosure system of international comparison. Through the United States, Britain, European Union, Canada. Japan and other internal control and corporate governance is relatively good results in countries and regions of the listed company information disclosure system of internal control are introduced, on this basis with the information disclosure system of internal control the evolution of comparison process, so as to arrive on the regulatory system of reference and inspiration.Chapter 4:Build the index system of quality of information disclosure in internal control. Accordance with the "compliance, reliability, sufficiency, substance over form" principle of self-evaluation from the company’s internal control and accounting firms to two aspects of internal control audit of internal control disclosure quality index set, and through specific quantitative methods-AHP, to build the index system of quality of information disclosure in internal control, then analyze and evaluate the index system.Chapter 5:Internal control disclosure quality factors. I built the internal control of quality of information disclosure index as a quality of information disclosure of internal control factors are explanatory variables, and from the corporate governance structure and corporate characteristics of both the starting, as far as possible will affect the quality of information disclosure of internal control as possible factors explanatory variables, the use of capital market data to its internal control quality of information disclosure to be verified.Chapter 6:Internal control quality of information disclosure and corporate performance. This chapter focuses on the perspective from the listed company to test quality of information disclosure and internal control the correlation between corporate performance, which reflects a certain degree of information disclosure of listed companies within the control of the economic consequences. I use Tobin’s Q, as a measure of corporate performance of the indicator were established through the model to explore the explanatory variables and the relationship between the explanatory variables.Chapter 7:Optimizing the quality of information disclosure of internal control system reconstruction. Chinese listed companies for disclosure of internal control status of low quality, consideration of internal control quality of information disclosure, and economic consequences of factors, from government regulators, industry supervision, corporate self-regulation gradually made three perfect information disclosure system of internal control, improve corporate quality of information disclosure of internal control system arrangement and the corresponding research proposals.Chapter 8:Conclusion and Outlook. Analysis of the full text of this chapter, the results of a comprehensive and summarized, combined with the quality of our internal control disclosure status, proposed to improve the quality of internal control disclosure policy recommendations, the last of this paper, the shortcomings of the research process are described and proposed future direction for further research.In summary, this internal control of listed companies by the quality of information disclosure, focusing on analysis of the quality of information disclosure of internal control status and factors and the relationship between corporate performance through improved information disclosure of listed companies internal control mechanisms to improve corporate quality of information disclosure of internal control, and increase information transparency of capital markets, promote efficient allocation of resources and reasonable flow to establish a more sound, healthy and sustainable development of capital markets, which will reform the capital market theory and the construction of certain significance and practical value.更多还原