上市公司内部控制信息披露程度影响因素实证分析-会计学专业论文.docxVIP

I I 中文摘要 上市公司高水平、透明的内部控制信息披露可以降低资本市场的信息不对称程 度，降低交易成本，从而提高资本市场的效率，改善资源配置，并促进经济增长。为 此，本文提出：目前我国上市公司内部控制信息披露的总体程度，以及影响上市公司 内部控制信息披露程度的因素有哪些，主要的影响因素是什么，针对这些主要的影响 因素提出建议措施，从而加强上市公司内部控制信息披露程度的制度性建设。 本文基于公司治理的角度研究中国上市公司内部控制信息披露程度及其影响因 素。本文的主要内容：对国内外关于内部控制信息披露程度研究状况及内部控制信息 披露程度的度量进行综述；对有关公司治理和内部控制信息披露程度的概念、理论基 础进行阐述，从理论上分析公司治理与内部控制信息披露程度的关系；在理论基础上， 对我国深市上市公司基于公司治理下的内部控制信息披露程度的现状进行分析；从公 司治理角度出发，分析内外部治理结构对内部控制信息披露程度的影响，并进行实证 分析。最后针对分析，对我国上市公司内部控制信息披露程度的提高提出建议。 关键词：上市公司；内部控制；信息披露程度；公司治理 II II ABSTRACT ABSTRACT ： High level of listed companies, and transparent internal control disclosure of information can reduce the degree of information asymmetry in capital markets, reduce transaction costs, thereby improving the efficiency of capital markets, improve the allocation of resources, and promote economic growth. This: the internal control of listed companies in China that the general level of information disclosure, and what factors affect the listed companies internal control disclosure, the main factor is to recommend measures for these major influencing factors, thereby strengthening listed companies internal control disclosure of information system construction. Internal control information based on the perspective of the corporate governance of Chinese listed companies to disclose the extent and impact factors. Reviewed the main content of this paper: domestic and international metrics to internal control disclosure condition and internal control disclosure of information transparency; the concept of the effectiveness of the relevant corporate governance and internal controls, information disclosure, the theoretical basis is described from the theoretical analysis of the company governance effectiveness of internal control information disclosure; on a theoretical basis, the status of Chinas Shenzhen listed companies is based on the disclosure of corporate governance, internal control information; from the perspective of the effectiveness of corporate governance, internal and