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本文以2010年创业板上市公司的内部控制信息披露为研究对象,选取是否设立审计委员会、控股股东比例和审计机构权威性三个影响因素进行研究,运用相关性分析、回归分析和方差分析,从公司治理的角度,分析影响内部控制信息披露的因素,并根据研究结论提出强化审计委员会制度和职能建设、加大注册会计师对会计信息的审核力度等建议。
This article takes GEM 2010 listed company’s internal control information disclosure as the research object, chooses whether to set up the audit committee, the proportion of the controlling shareholder and the authority of the auditing agency to study the three influencing factors. By using the correlation analysis, the regression analysis and the variance analysis, Corporate governance, the paper analyzes the factors that affect the disclosure of internal control information and puts forward some suggestions on how to strengthen the construction of audit committee system and functions according to the conclusions of the study, and increase the CPA’s audit of accounting information.