毕业论文-上市公司内部控制信息披露的影响因素研究.docVIP

湖 南 科 技 大 学 潇湘学院毕业设计（论文） 题目 上市公司内部控制信息披露的影响因素研究 作者 学院 专业 学号 指导教师 二〇一一年六月二日 摘 要 研究影响我国上市公司内部控制信息披露的因素，可以推断出上市公司对内部控制情况进行披露的规律，能够反推出企业没有公布于众的隐含状况，为监管部门提供有用的信息，使之加强监管，促进我国内部控制制度的整体建设;同时为认识影响我国上市公司内部控制信息披露的因素提供一些经验证据，也为上市公司信息的提供者和使用者提供一些参考。本文首先综述当前影响我国上市公司内部控制信息披露的因素，并利用上市公司的经验数据对新监管环境下公司披露内部控制信息的情况及其与公司基本特征、内部治理结构、外部治理机制之间的关系进行实证研究；最后通过实证结果的分析，借鉴现有的研究成果，提出完善我国上市公司内部控制信息披露的措施，规范上市公司的内部控制信息披露行为，加强上市公司的管理与监管，不断提高上市公司的经营业绩与效益。 关键词：上市公司；内部控制；信息披露；影响因素 ABSTRACT Listed companies in the study of influence factors of internal control disclosure, may conclude that listed companies on disclosure of internal control law, thereby able to reverse the enterprise did not public launch for regulators, implied condition, provide useful information to strengthen the supervision of the internal control system, and promoting the overall construction; Meanwhile the listed companies in China for recognizing decision factors of internal control disclosure to provide some empirical evidence for the listed company, the provider and user information to provide some reference. This paper first reviews the current Chinese listed company influence factors of internal control disclosure, and using the experience of Shanghai listed company of new regulatory environment data companies to disclose the information of the internal control and its basic characteristics, the internal governance structure, the relationship between the external management features empirical research; Finally, through the analysis of the empirical results, reference, this paper puts forward the available research results of perfecting the listed companys internal control information disclosure, regulating the measures of the listed companys internal control information disclosure practices, strengthen supervision and management of the listed company, and constantly improve the listed company operating performance and efficiency. Keywords: the listed company； Internal control；Information disclosure;；Influence fac