上市公司论文：公司治理结构对内部控制有效性的影响

1、 上市公司论文：公司治理结构对内部控制有效性的影响【中文摘要】内部控制对于企业管理工作的重要性是不言而喻的,它既衡量着现代企业的管理水平,又保证着企业的可持续发展。近几年来,国内外财务丑闻不断爆发,究其根源在于内部控制失效,这也更加凸显了内部控制在公司治理方面的重要作用。我国也开始逐步重视内部控制建设,先后出台了一系列针对上市公司内部控制的规范。如2006年出台的上海证券交易所上市公司内部控制指引、深圳证券交易所上市公司内部控制指引、2008年财政部、证监会、审计署、银监会、保监会联合发布的企业内部控制基本规范以及2010年五部委联合发布的配套指引,这些都表明我国的内部控制建设在逐步走向正轨。

2、而如何保障内部控制机制的有效实施,完善的公司治理结构必不可少。而内部控制的创新和深化,也将促使公司治理结构不断完善。二者相互依存、相互促进。我国对内部控制的研究起步较晚,通过不断吸收、借鉴国外的研究成果,也在内部控制方面形成了不少阶段性成果,与此同时,把公司治理与内部控制结合起来的研究就相对比较少。基于上述考虑,本文试图以公司治理为研究视角,探讨内部控制的改进和完善对策,分析公司治理结构中能够对内部控制产生影响的因素,并对其中影响较大的因素进行重点研究,以期公司治理和内部控制不断完善。本文共包括以下4个部分：第一部分,阐述了本文的和研究意义,指出了本文写作的必要性,并对过去公司治理与内部控制的

3、相关研究进行了回顾和总结。在此基础上,确定本文的研究方法,做出本文的章节安排。第二部分,对公司治理和内部控制的内涵进行了详细的介绍,并对其特征进行了深刻的阐述,对两者的关系进行了系统的分析。在此基础上,从股权结构、董事会、监事会和经理层四个方面阐述了公司治理结构对内部控制有效性的影响。第三部分,在理论分析基础上,选取沪市上市公司收集数据,实证研究了公司治理结构对内部控制有效性的影响。通过实证研究本文发现第一大股东持股比例与内部控制存在着负向相关关系,股权制衡度与内部控制的有效性存在正向相关关系；董事会是对内部控制体系的建设、实施和完善起着非常重要的作用,而监事会的各个变量与内部控制变量之间表现

4、出不相关,监事会在公司治理中的作用未能够发挥出来；从激励机制来看,对高管的直接激励在实际当中发挥了较好的作用,但是股权激励效果并不明显。第四部分,总结了实证研究的结论,并分别从四个方面提出了政策建议。结尾指出了本文研究的创新与不足之处,并对未来的研究进行了展望。【英文摘要】Internal control is very important to enterprise management, it measures the management level of modern enterprises and assures the sustainable development of ente

5、rprises. In recent years, financial scandals of domestic and foreign countries broke out, and the root is the failure of internal control, which underlines the important role of internal control in corporate governance. China also began to gradually build the construction of internal control, and ha

6、s issued a series of internal control specifications for public companies, such as “ Listed companys internal control guidelines of Shanghai Stock Exchange”, “ Listed companys internal control guidelines of Shenzhen Stock Exchange “ issued on 2006, Internal Control Rule-Basic Rule jointly issued by

7、the Ministry of Finance, China Securities Regulatory Commission, the Audit Commission, China Banking Regulatory Commission, China Insurance Regulatory Commission on 2008 and the supporting guidelines issued after then. All these indicate that our internal control building is gradual on the right tra

8、ck, and a sound internal control mechanisms have a sound corporate governance structure as the support, innovation and deepen of the internal control will promote the improvement of corporate governance structure and establishment of modern enterprise system, the two are interdependent and mutually

9、reinforcing relationship. We began to research the internal control a little late compared with other countries, by constantly drawing on lessons from foreign research results, our research also formed many short-term results. At the same time, the studies on the relationship between corporate gover

10、nance and internal control are less.For these reasons, this article analyzes corporate governance factors which influence the internal control through the improvement of the internal control system from the perspective of corporate governance and analyzes the influential factors which influence the

11、internal control relatively large to achieve the companys business objectives and improve the companys operating efficiency, effectiveness, and ultimately enhance the companys competitiveness.This article includes the following four parts:The first part, describes the background and significance, po

12、ints out the necessity of writing this article, reviews and summarizes the related studies of corporate governance and internal control. On this basis, makes arrangements for this chapter and research methods, and explores the inadequacies of this study.The second part details the related theory of

13、corporate governance and internal controls, and analysis of the relationship between the two. After analyzing the relationship between corporate governance and internal control, this part describes how corporate governance structure influences the effectiveness of internal control from the four aspe

14、cts of ownership structure, board, supervisors and managers.The third part, based on the theoretical analysis, select for data collection from Shanghai Stock Exchange, and do the empirical studies of corporate governance structure to the impact of internal control. Evidence is found that the largest

15、 shareholder and the effectiveness of internal controls is negatively correlated; Board is the construction of the internal control system, implementation and efficiency play a very important role, and the size of the board of supervisors and internal control showed no correlation; a direct incentiv

16、e for executives play in practice a good role.The fourth part summarizes the empirical findings of the study and makes recommendations from four perspectives. The article points out the further research directions at the end.【关键词】上市公司 公司治理结构 内部控制有效性 实证研究【英文关键词】corporate governance corporate governan

17、ce structure internal control effectiveness empirical research【备注】索购全文在线加我：1.3.9.9.3.8848 同时提供论文一对一写作指导和论文发表委托服务【目录】公司治理结构对内部控制有效性的影响中文摘要2-4Abstract4-51 绪论8-131.1 研究背景和意义8-91.1.1 研究背景81.1.2 研究意义8-91.2 文献综述9-121.2.1 理论研究文献综述9-111.2.2 相关的实证研究文献综述11-121.3 研究方法和章节安排12-132 公司治理和内部控制的相关理论13-342.1 公司治理的相关理论13-212.1.1 公司治理的支撑理论13-152.1.2 公司治理和公司治理结构的内涵界定15-182.1.3 公司治理结构的构成18-212.2 内部控制的相关理论21-252.2.1 内部控制的内涵21-232.2.2 内部控制的有效性23-252.3 公司治理结构与内部控制的关系25-282.3.1 公司治理结构与内部控制的联系25-272.3.2 公司治理结构与内部控制的区别27-282.4 公司治理结构对内部控制有效性影响的机理28-342.4.1 股权结构特征对内部控制有效性的影响28-302.4.2 董事会特征对内部控制有效性的