上市公司論文：中國上市公司內部控制評價體系研究

1、上市公司論文：中國上市公司內部控制評價體系研究【中文摘要】從德隆帝國的轟然倒塌到中信泰富的澳元對賭之殤,上市公司破產倒閉及各種丑聞從來都不是什么新鮮話題,究其原因,都與公司內部控制制度的缺失或執(zhí)行不力有著極大的關系。這無疑使中國的上市公司意識到了加強內部控制的重要性。中國政府和相關監(jiān)管機構也紛紛出臺各項政策文件來規(guī)范企業(yè)內部控制的建立和實施：2008年國家五部委聯(lián)合頒布了“中國的薩班斯法案”企業(yè)內部控制基本規(guī)范,之后在2010年又正式出臺了企業(yè)內部控制配套指引,中國內部控制制度的研究和實施得到了極大的發(fā)展和進步。但是越來越多的質疑聲也由之出現(xiàn),有了內部控制制度就可以保證上市公司的管理運營進入保

2、險箱了么?這套制度究竟完善與否、合規(guī)與否、執(zhí)行與否?執(zhí)行的好壞又是如何?這些疑問的產生使得內部控制評價問題成為了研究的焦點,而解決這些問題的關鍵在于設計一套全面化標準化的內部控制評價體系來評價中國上市公司內部控制制度設計的有效性和執(zhí)行的有效性。本文就是以這一核心難題為研究對象構建了一套集評價中國上市公司內部控制設計有效性和執(zhí)行有效性為一體的內部控制評價體系,以分數(shù)形式量化出企業(yè)內部控制水平,為上市公司應對國家規(guī)定的2012年全部上市公司必須披露完整合規(guī)的內部控制自我評價報告的要求提供一條相對統(tǒng)一、合理、有效的途徑。最后,以S上市公司為實踐對象對該評價體系予以應用和檢驗。全文共分為六部分：第一部

3、分為導論：主要介紹本文的和研究意義、分類文獻綜述、研究思路與方法以及研究創(chuàng)新和局限性。第二部分為中國上市公司在年報中披露內部控制自我評價報告的現(xiàn)狀：運用描述性統(tǒng)計分析的方法對目前中國上市公司對于內部控制自我評價報告的披露數(shù)量和公司特征以及報告的主體、范圍、詳略程度、撰寫依據(jù)等進行歸納分析,揭露目前上市公司在內部控制的自我評價中存在的問題,并引出本文的主體部分內部控制評價體系的設計。第三部分為內部控制評價研究的理論基礎：本章對內部控制評價體系設計中運用的經(jīng)典理論予以介紹,包括委托代理理論、業(yè)績評價理論、內部控制理論和權變理論。作者采取先分別簡述理論再闡釋該理論在本文中的應用的模式。第四部分為內部

4、控制評價體系的構建：本部分首先對內部控制評價體系包含的八要素進行一一界定,八要素分別為評價、評價主體與評價客體、評價指標、評價方法、評價標準、評價程序和評價報告,然后以內部控制設計有效性和執(zhí)行有效性為兩條主線分別詳細介紹評價指標、評價方法、評價標準,形成本文的核心。第五部分為內部控制評價體系在S上市公司的應用研究：本部分將上文構建完成的內部控制評價體系按照設計的流程應用于S上市公司,分別找出該公司內部控制制度的設計缺陷和執(zhí)行缺陷,并分析評價結果并給出建議和闡明可借鑒的價值。此應用不僅驗證了該評價體系的科學可操作性,同時也為全體上市公司今后的自我評價工作提供了思路和模板。第六部分為結束語：本部分

5、對全文做以總結,同時對內部控制自我評價體系在我國上市公司中的推廣和普及進行了展望。本文的創(chuàng)新點是視角新穎,站在內部管理者角度以關鍵風險為導向進行設計,且設計出的內部控制評價體系中各個要素均有創(chuàng)新。但也存在著評價指標設計和樣本公司的選擇上的局限性,總體來說該評價體系具有很強的借鑒價值和實踐意義?！居⑽恼縁rom the collapsing of Delong Empire to the CITIC Pacifics tragedy of Australian dollars hedging, bankruptcy of listed companies and a variety of s

6、candals has never been any fresh subject. Searching for reasons, it almost has a very great relationship with the lacking of companys internal control system and itsineffective implementation. This is undoubtedly aware of Chinas listed companies the importance of strengthening internal controls. The

7、 Chinese Government and relevant regulatory authorities have also introduced various policies to regulate the establishment and implementation of internal controls:five national ministries jointly issued the “Chinas Sarbanes-Oxley Act”basic standards of enterprise internal control”, In April 2010 th

8、ey formally promulgated the “ Supporting guidelines on Internal Control”. In this way, Chinas internal control system research and implementation has had tremendous growth and progress. But more and more voices of doubt also by the emergence with that “can internal control system ensure the manageme

9、nt and operation of listed companies into the safe case yet? Whether this system improve the perfection and implementation or not? And how is the quality of the implementation? These questions makes issue of internal control evaluation has become the focus of research, the key to solving these probl

10、ems is to design a comprehensive, standardized internal control evaluation system which can assess the integrity of internal control systems design and the effectiveness of itsimplementation. This thesis studies this core problem, and then builds such a ideal system and show the level of listed comp

11、anies in score form. Finally, we apply the system to S listed company as a test. The whole thesis is divided into six parts.The first part is the Introduction of studys background and significance, classification literature review, research structure and method and research innovations and limitatio

12、ns.The second part is the current status of internal control self-assessment report in annual reports disclosed by Chinese listed companies. We use descriptive statistical method to analyze from different angles, including the total mount, characteristic, main body of report, scope, Level of detail

13、and resource, etc. based on analysis, we find the existed problems in internal control self-assessment report and raises the body of article-building the internal control evaluation systemThe third part is basic theory of internal control evaluation; this chapter introduces the relevant classical th

14、eory including the principal-agent theory, performance evaluation theory, internal control theory, and contingency theory. We describe briefly each theory and follow by interpreting how these theories apply to.The fourth part is the construction of the internal control evaluation system. Firstly, we

15、 define the eight elements one by one, which include the purpose of evaluation, evaluation subject and object, evaluation index,evaluation method, evaluation standards, evaluation procedures and evaluation reports. Then, we describe detailed the evaluation index, evaluation method, evaluation standa

16、rds in evaluation system of integrity of design and effectiveness of the implementation respectively this is the core of this article.The fifth part is the application study of internal control evaluation system on S listed company. It applies the system to S listed company, and try to find flaws of

17、 design and implementation of Ss internal control system, give analysis and ecommendations of the evaluation results. Not only does this application demonstrate that the system we design is scientific and operational, but also provide all listed companies the ideas and templates in their future self

18、-evaluation.The sixth part is conclusion which concludes the whole article, at the same time; give a perspective about the promotion and popularization of this internal control self-evaluation system in Chinese listed companiesThe creations are the novel perspective which is designed in the directio

19、n of risk from internal management, and each element is better than before. But there have limitations on the index system design and sample company.【關鍵詞】上市公司 內部控制自我評價 評價體系 設計有效性 執(zhí)行有效性【英文關鍵詞】Listed companies Internal control evaluation Evaluation system Effectiveness of design Effectiveness of imple

20、mentation【備注】索購全文在線加我：1.3.9.9.3.8848 同時提供論文一對一寫作指導和論文發(fā)表委托服務【目錄】中國上市公司內部控制評價體系研究摘要2-4ABSTRACT4-51 導論9-201.1 研究背景及意義9-111.1.1 研究背景9-101.1.2 研究意義10-111.2 文獻綜述11-161.2.1 內部控制評價在審計范疇的研究11-121.2.2 內部控制評價體系構建的研究12-141.2.3 內部控制評價方法的研究14-151.2.4 內部控制評價報告披露的研究15-161.3 研究思路及方法16-171.3.1 研究思路16-171.3.2 研究方法171.

21、4 研究創(chuàng)新及局限17-201.4.1 研究創(chuàng)新17-181.4.2 研究局限18-202 上市公司的內部控制自我評價現(xiàn)狀20-252.1 內部控制自我評價報告的披露情況分析20-212.1.1 披露上市公司的數(shù)量20-212.1.2 披露上市公司的一般特征212.2 內部控制自我評價報告的分析21-242.2.1 評價主體的界定21-222.2.2 評價范圍的界定222.2.3 評價內容的詳略程度22-232.2.4 評價報告的撰寫依據(jù)23-242.2.5 內部控制缺陷的表述242.3 上市公司內部控制自我評價現(xiàn)狀總結24-253 內部控制評價體系的理論基礎25-313.1 委托代理理論與內部控制評價25-263.1.1 委托代理理論主要觀點25-263.1.2 委托代理理論在內部控制評價中的應用263.2 業(yè)績評