上市公司内部控制披露水平与企业价值相关性分析-会计学专业论文.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 As the process of globalization accelerating， Chinese market economy is more and more development. The number of listed companies is continuous expansion. The problem of listed companies internal regulatory is appearing. Financial fraud cases such as Enron and the worlds communications company occured in foreign countries. In domestic there are also CNOOC huge losses event, Lam shares event, Guangxia event. Financial fraud cases exposed the internal control problem of the listed enterprises. This dealt a heavy blow to the beliefs of the investors.It is more and more important to supervise the listed companys internal control. For this, America issued the SOX. It forced the listed enterprises that disclosure their internal control information. And Chinese government also quickly issued the basic internal control norms for enterprises .This marked that enterprises internal control is on a path to government regulation. The paper is based on internal control information disclosure, we study on the listed companys internal control disclosure level influence on enterprise value, and to draw lessons from the information disclosure of international internal control guidelines, and put forward some proposals about the internal control disclosure for listed companies.First,we used listed enterprises’ disclosure information of internal control as the research object. Bsed on studying the theory of internal control disclosure, the evaluation of listed enterprises’ internal control disclosure is divided into three dimensions, including integrity, transparency and quality. In the evaluation of listed enterprises’ internal control disclosure integrity we established comprehensive evaluation index, including 16 refining indicators. Secondly,we study the enterprise value evaluation methods, we used principal component analysis method to evaluate listed companies’s value.We buid enterprise value comprehensive function. After these