终极所有权结构对内部控制信息披露质量影响分析-analysis of the influence of ultimate ownership structure on the quality of internal control information disclosure.docxVIP

哈尔滨工业大学管理学硕士学位论文 哈尔滨工业大学管理学硕士学位论文 - - II - Abstract In recent years, a successive outbreak of the financial fraud scandals which occurred in the capital markets at home and abroad, which make the investors query not only the effectiveness of the internal control of listed companies, but also the authenticity of internal control information issued by them. Therefore, foreign and domestic scholars view the quality of the internal control information disclosure as a hot research topic. When they study the factors influencing the quality of the disclosure of internal control information, the ownership structure, as the foundation of property rights of a company’s administrative structure, is increasingly drawing the attention of scholars. As they depicted the ownership structure, the majority of scholars were in favor of direct ownership mode. Considering the highly-centralized stake allocation in our country, using the direct ownership structure is obviously not reasonable. Therefore, this essay attempts to study the impacts of ult imate ownership structure on the quality of the disclosure of internal control information. Hence, the research achievements in the field of internal control information disclosure quality at home and abroad are reviewed seriously in this disclosure. And this disclosure also reviews and summarizes the theories relevant to the disclosure of the internal control information. Meanwhile, relevant data of the 684 non- financial, insurance companies listed on the shenzhen main board in the two years of 2010 and 2011 are adopted in the process of the mult iple regression test when seeking the the relationship between the five characteristics of the ult imate ownership and the quality of the disclosure of internal control information issued by listed companies. In this paper, the results are that: (1) the correlation between the ratio of ca sh flow right of ultimate owner and internal control information disclosure quality is positive significantly.