投资者对内部控制需求的实证研究

【作者】 张晓东；

【导师】 张先治；

【作者基本信息】 东北财经大学 ， 会计学， 2003， 硕士

【摘要】 内部控制作为研究领域中的一个热点问题，在最近一段时间内引发了理论界的广泛探讨。很多学者分别从不同的角度对内部控制问题进行了深入的研究，也取得了很丰富的成果。这些研究对于我国内部控制理论的构建和完善起着重要的作用。 但是，现有研究大多是采用的规范研究的方法，由于缺乏实证证据，很多研究结论的说服力不强。研究问题的角度以外部监管和内部管理为主，这种研究角度的局限在一定程度上妨碍了研究结论的适用范围。为了给已有的研究提供实证证据，同时也是为了拓宽研究视角，本文从投资者的角度对内部控制需求的情况进行探索性的研究。希望本文的研究能够为完善我国内部控制提供有益的参考。 本文共分为五个部分： 第一部分：研究思路的选择。根据本文的选题，有两种不同的研究思路可供选择。通过比较不同研究思路的优缺点和适用范围，确定本文的研究思路。 第二部分：内部控制的基本理论。这部分主要介绍内部控制的概念和研究现状。根据现有的研究，将内部控制划分为内部会计控制和内部管理控制两种类型；进而对不同类型内部控制之间存在的差异进行比较。 第三部分：调查问卷的设计和样本选择。发放调查问卷是本文获取数据的主要手段，这部分说明了问卷的设计结构和调查的样本范围。同时，该部分还对调查问卷的信度进行了分析，以确定调查结果的稳定性和可靠性。 第四部分：实证研究结果与相关分析。这部分首先分析了投资者对不同类型内部控制的需求情况。然后，将投资者按照不同的分类标准划分为不同的组别，分析不同组别投资者对内部控制需求上的差异。该部分还对投资者对内部控制需求产生差异的原因进行分析。 第五部分：结论和建议。这部分简要说明本文的一些初步结论，并据此对内部控制理论的建立和完善提出相关建议。对于文章的研究局限和进一步的研究方向，在这部分中也有论述。更多还原

【Abstract】 Internal control has recently initiated a widespread discussion as a hot topic in research area. From different points of view, many scholars have respectively undertaken some thorough research on the issue. A lot of production has been achieved, which play a vital role in constructing and consummating of internal control theory in China.However, most of the existing research adopted the normative method as methodology. Because of the lack of empirical evidence, the convictive power of most research is not strong enough. The external regulators and internal management are the mainstream of the view in the field. To some extent, such viewpoints limit the scope of applicability to the research conclusion. In order to provide empirical evidence, as well as to expand the view of research, this paper carries on the investors’ demand of different types of internal control. Hope this paper can offer some helpful reference to consummating the theory of internal control in our country.This article consists of five parts:Part one: Research design of this paper. According to the topic, there are two different modes. After comparing the advantages and applicable range of different research designs, the choice is made.Part two: The elementary theory of internal control. This part mainly introduces the concept and present research of internal control. Based on the existing research, internal control is divided into two types: internal accounting control and internal management control. Further the comparison of two modes is followed.Part three: The design of the questionnaire and the selection of sample. Questionnaire is the main means of collecting data. Questionnaire and sample are introduced in this part In order to make sure that the investigation result is stable and reliable, the reliability of the questionnaire is also tested in this part.Part four. Results of empirical research and corresponding analysis. First, theinvestors’ demand on different types of internal control is analyzed. Second, the investors are divided into different groups according to classified standard; the difference of demand on internal control is expressed between different groups. The reasons of such differences are also presented in this partPart five: Conclusions and suggestions. Some preliminary conclusions are reached briefly in this part. And suggestions are put forward on the basis of conclusions. These suggestions aim at the establishment and the consummation of internal control theory. Research limitations and further research trends are also included in this part.更多还原