上市公司内部控制缺陷形成诱因研究——基于沪市上市公司的经验证据  

Study on the Factors Affecting the Internal Control Deficiencies: Based on the Empirical Evidence from Listed Companies in Shanghai Stock Exchange

作　　者：林野萌[1] 韩传模[1] 

机构地区：[1]天津财经大学商学院,天津300222

出　　处：《现代财经（天津财经大学学报）》2013年第7期83-95,共13页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：国家自然科学基金项目(70872082)

摘　　要：通过对我国2008-2011年沪市上市公司内部控制报告情况的分析,归纳了影响企业内部控制缺陷的财务因子与非财务因子,并对其进行权重排序及面板分析,以期为构建内部控制缺陷识别系统提供参考。实证结果表明,公司规模、审计委员会及董事会的健全程度对公司的内部控制建设有正向促进作用,而较差的收益质量、变现速度、经历兼并重组及更换事务所等因素,会使公司更容易出现内部控制缺陷。监管部门应强制上市公司进行内部控制信息披露,并应鼓励公司进行对外贸易或海外上市,以完善公司的内部控制建设。In this paper, we analyze the internal control self assessment report of the listed com- panies in Shanghai Stock Exchange from 2008 to 2011, summarize the financial and non--financial factors which can affect the internal control deficiencies, determine the weight of the index and test the panel data, hope it can help enterprises to construct an internal control weakness recognition system. The results indicate： firm size, soundness of audit committee and board of directors have positive effects on the construction of internal control, and the firm which has a poor quality of earnings, liquidation speed, and an experience of merger and reorganization or auditor switching seems more likely occurred as an internal control deficiencies firm. The supervision department should request forcibly listed company to disclosure internal control information, and encourage the company to develop foreign trading or overseas listing, to perfect the construction of internal control.

关 键 词：内部控制缺陷 影响因子 面板数据 

分 类 号：F830.9[经济管理—金融学]