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我国的市场经济起步较晚,针对上市公司内部控制方面的研究较少,跟不上我国当前的经济发展形势。因为公司内部控制系统存在缺陷,财务舞弊,经济犯罪的事例数不胜数。上市公司的内部控制的缺陷和财务舞弊行为,严重的违背了了证券市场的公平性、公开性和公正性原则,降低了证券市场在资源优化配置中的效率,也深深的减弱了相关利益人对上市公司的信心,严重阻碍国民经济的良性发展。文章采取理论研究与实践相结合的研究方法,对上市公司内部控制缺陷披露的影响因素和经济后果进行了研究。在理论研究方面,对内部控制缺陷相关理论文献进行分析总结,为文章提供了理论基础。在实证研究方面,文章选取了2011年和2012年披露了内部控制缺陷信息的沪深两市股上市公司研究为样本,并进行了相关描述性统计。通过对内部控制缺陷披露数量相关变量进行描述性统计和相关性分析,用数据客观的分析我国上市公司内部控制缺陷披露数量的影响因素和经济后果。
China’s market economy started relatively late, few studies on the internal control of listed companies, can not keep up with China’s current economic development. Because of the deficiencies in the company’s internal control system, financial fraud, there are countless examples of economic crimes. The defects of internal control and financial fraud in listed companies seriously violate the principle of fairness, openness and fairness in securities market, reduce the efficiency of stock market in optimal allocation of resources, and weaken the related interests People’s confidence in listed companies seriously hinders the sound development of the national economy. The article adopts the research method of combining theoretical research and practice, and studies the influencing factors and economic consequences of the disclosure of internal control defects in listed companies. In the aspect of theoretical research, the paper analyzes and summarizes the theoretical literature about the internal control defects, which provides the theoretical basis for the article. In the aspect of empirical research, the article chooses the listed companies in Shanghai and Shenzhen listed in 2011 and 2012 that disclose the defects of internal control as a sample, and carries out the relevant descriptive statistics. Through the descriptive statistics and correlation analysis of the variables related to the disclosure of internal control deficiencies, this paper objectively analyzes the influencing factors and economic consequences of the disclosure of internal control deficiencies of listed companies in our country.