上市公司内部控制信息披露质量评价与影响因素实证分析-会计学专业论文.docxVIP

I I 摘要 内部控制信息作为一项对企业整体价值进行判断的重要依据，越来越受到资 本市场上利益相关者密切的关注。因此，上市公司内部控制信息的披露质量对资 本市场的运作效率起到至关重要的作用。为此，从信息的决策有用性分析，本文 拟从真实性、及时性和全面性三方面出发构建内部控制信息披露质量评价指标体 系，对我国上市公司的内部控制质量进行量化计算，从而对其现状形成整体认知 并试图找到其中所存在的问题。结合我国上市公司内部控制信息披露现状的分 析，本文基于上市公司的股权结构、治理结构和经营质量三方面进行实证分析， 以期找到对我国上市公司内部控制信息披露质量存在影响的因素，并对发现的问 题提出合理化建议。 本文的主要内容：对内部控制及内部控制信息披露的概念界定；对内部控制 信息披露的理论分析；对国内外关于内部控制信息披露质量评价方法的综述以及 对本文评价方法的介绍；对我国上市公司内部控制信息披露质量现状的分析；从 股权结构、治理结构、经营质量三方面展开提出假设，构建回归模型；通过实证 研究，找到影响我国上市公司内部控制信息披露质量的主要影响因素。最后，根 据相关分析结果，提出合理化建议。 关键词：上市公司；内部控制；信息披露质量 II II ABSTRACT As an important basis to judge the value of an enterprise as a whole, internal control information catches more and more close attentions of the stakeholders in the capital market. Therefore, the quality of listed company’s internal control information disclosure plays a crucial role on the operational efficiency of the capital markets. For this, according to decision-useful of information, the writer intend to build a measure system of internal control information disclosure quality to measure the quality of internal control of listed companies in China from authenticity, timeliness and comprehensiveness, and thus its overall situation will be acknowledged and its problems will be found. Combined with the analysis of the internal control information disclosure status of Chinas listed companies, the writer designs the empirical analysis on the basis of the shareholding structure, the governance structure and operating quality of listed companies in order to find the influencing factors of the information disclosure quality of listed companies in China and make reasonable suggestions to solve the problems. The main contents of this article: the concepts of internal control and information disclosure of internal control; analysis of disclosure of internal control information; summary of measurement methods of Internal control information disclosure’s quality at home and abroad as well as this article; analysis of the quality of internal control