上市公司内部控制效率及其影响因素研究-@@专业论文.docxVIP

上市公司 上市公司内部控制效率及其影响因素研究 ABSTRACT 安徽 安徽财经大学硕士学位论文 THE REASERCH ON THE INTERNAL CONTROL EFFICIENCY AND INFLUCING FACTORS OF LISTED COMPANIES ABSTRACT There are various economic scandals arising in lots of listed companies in global scope recently because of a lack of effective internal control. Therefore, to improve the efficiency of internal control constructions has become the focus of discussion. Effective internal control plays a very important role within the company because it can reduce the chance of errors in all aspects of the company, improve the efficiency of company management and promote the realization of business targets. In the economic development of past decades, some researches on the influence of internal control have emerged gradually. However, with the rapid development and change of economy, there are few related literatures about the efficiency of internal control and we have to admit that its research is still in the development stage. There are so many problems like incomplete understanding to the influence factors of internal control efficiency and non-unified perspectives and conclusions of related research. Therefore, for full implementation of effective internal control, the efficiency and influence factors of internal control should be researched more deeply and more comprehensively, in order to encourage listed companies to effectively complete the ultimate goal of management. This paper discussed about the internal control efficiency and its influencing factors systematically and comprehensively. First of all, to do description and analysis on the effectiveness of internal control and its development according to domestic and international literatures；Secondly, we defined the concepts, effectiveness of internal control and efficiency from theoretical overview, and analyzed the relationship among them; Thirdly, to analyze the factors which affected the effectiveness of the internal control by empirical research method. And we build mode