浅谈铝业上市公司内部控制缺陷披露影响因素.docVIP

浅谈铝业上市公司内部控制缺陷披露影响因素 --基于2013年-2015年的年报 摘 要：保证企业的财务安全与运营的合法合规，是内部控制的一个重要的目标。内部控制会提高企业的经济效率，促使企业更好的发展，更好实现其战略目标。但是内部控制缺陷的存在，会严重的制约着内部控制目标的实现，而内部控制缺陷信息的披露也会直接影响到信息需求者对信息的把握，进而影响到其决策及整个资本市场的资源配置问题。随着中国市场经济的发展，对上市公司内部控制缺陷披露的要求也越来越高。本文在理论分析的基础上，以在我国上市的十六家铝业企业为样本，数据统计并分析了目前十六家铝业企业的内部控制披露的现状，接着用多元回归分析的方法去分析与探索影响铝业上市公司内部控制缺陷披露的因素。 关键词：内部控制;内部控制缺陷;信息披露;影响因素;铝业上市公司 Brief?analysis?on?factors?of?disclosing?internal?control?deficiencies?in?Aluminum?listed?companies ——Based on the 2013 - 2015 Annual Report Author : WangYashu Abstract Ensure legal compliance in the financial security and operations, it is an important goal of internal controls. Internal controls will improve the economic efficiency of enterprises, encourage enterprises to better development, better achieve its strategic objectives. However, internal control deficiencies exist, severely restricts the realization of the internal control objectives, and the disclosure of internal control deficiencies will directly affect the information to those who need to grasp the information, thereby affecting their decision-making and resource allocation in the capital market problem. As Chinas market economy development, the requirements for internal control of listed companies to disclose defects are increasingly high. Based on the theoretical analysis to the Chinas listed companies for the sixteen aluminum sample, statistics and analysis of the current status of internal controls sixteen aluminum companies disclosed, followed by multivariate regression analysis methods to analyze and explore the influencing factors of internal defects disclosed aluminum control of listed companies. Keywords: internal control; internal control deficiencies; information disclosure; influencing factor; Aluminum listed companies 目 录 目 录 3 引言 1 1内部控制缺陷披露的相关理论含义与规范 1 1.1内部控制缺陷披露的相关理论概念 1 1.1.1内部控制缺陷的含义 1 1.1.2内部控制缺陷的含义 1 1.1.3信息披露的含义 2 1.2内部控制缺陷披露的相关规范 2 2我国铝业上市公司内部控制缺陷披露的现状 2 2.1铝业公司内部控制缺陷披露的总体情况 2 2.2 铝业上市公司内部控制缺陷的具体表现 3 2.2.1内部控制缺陷的认定问题 3