公司治理结构对内部控制有效性影响的研究

云南财经大学硕士学位论文公司治理结构对内部控制有效性影响的研究姓名：范妮娜申请学位级别：硕士专业：会计学指导教师：叶明2011-05I200820081+3IIAbstractIIIAbstractInternalcontrolisthemostbasicmanagementtoolsandmethodsofmoderncorporatesystem,healthyandsustainabledevelopmentassuranceofenterprises.Inrecentyears,domesticandforeigncompanies’problemsareinthescandaltolight.Particularlyafterthefinancialcrisiseruptedin2008,century-oldcompaniesarebankruptandalotofcompaniesclosedinourcountry.Thesephenomenarevealproblemsinmanyaspectsofinternalcontrol.Thesecoursethereflectionofinternalcontrolincountriesaroundtheworldcaused,alsoattractedtheattentionofourcountry.Ourgovernmenthasbeencommittedtopromotinginternalcontrolstandardsofenterprises.In2008theMinistryofFinanceandotherfiveministriesjointlyissuedChina'sfirstbasicnormsofinternalcontrolandthenissuedthreeguidelinesontheformationofourinternalcontrol1+3system.Internalcontrolwasimpactedbycorporategovernance.Corporategovernanceistheownerandoperatorrightsandresponsibilitiesbetweenthekindofinstitutionalarrangements,primarilythroughmeetingsofshareholders,boardofsupervisorsandthemanagementofthecorporategovernancestructureconsistingoftheownerofthebusinessoperatorstoimplementthesupervisionandchecksandbalances.Corporategovernanceisthefoundationofinternalcontrol,andsoundcorporategovernancestructureistheeffectiveimplementationofinternalcontrolsafeguards.Inaddition,thecompany'sgrowthindifferentindustries,thedifferencesofmainrisk,resultinorganizationalstructure,strategicgoalsandbusinessstrategieschanging,andcorporategovernancehasinevitablybeenaffected,therebyaffecttheeffectiveimplementationofinternalcontrol.Inthispaper,tobeadoptedonthisbasis,thegrowthindustriesofdifferentcorporategovernanceimpactontheeffectivenessofinternalcontroltothegrowthofdifferentindustrieshowtoimprovecorporategovernancetoimprovetheeffectivenessofitsinternalcontrolrecommendations.AbstractIVThisnormativeresearchandempiricalanalysisusingthecombinationmethodisusedinthispaper.Firstofallpredecessorsincorporategovernanceandinternalcontrolwerereviewed,onthetheoryofcorporategovernance,internalcontroltheory,anddescribedtherelationshipbetweenthetwo.Inexplainingcorporategovernancetheory,themainstructureoftheequityfromthecharacteristicsofcorporategovernance,theboardofsupervisors,managersandincentivesinareassuchasresearchandanalysis.Inexplainingtheinternalcontroltheory,mainlythroughthetheoryofthesortofinternalcontroltoexplorethenatureoftheinternalcontrolobjectives,analyzetheefficiencyofinternalcontrolmeasure.Elaboratingoncorporategovernanceandinternalcontrolrelationship,thefirstanalysisofthedifferenceandcontact,explainedonthisbasisthecorporategovernancestructureoftheinternalcontrol.Then,intheclassificationoftheCommissionisbasedontheindustrygrowthratebyindustrystandards,exceptfinancialenterprisesinChinaoutsidethere-classificationoflistedcompanies,dividedintogrowing,matureanddeclineofthecompany.Finally,empiricalanalysisofgrowthindifferentsectorsofthecorporategovernancestructureontheefficiencyofinternalcontrols.Theempiricalresultsshowtheactualcontrolstateisnotconducivetotheeffectiveimplementationofinternalcontrol;theappropriateconcentrationoftheownershipstructureisconducivetotheestablishmentofgoodinternalcontrolsthecompany;boardcharacteristics,managementriskpreferencesandtheeffectivenessofmonetarycompensationfortheimpactoftheinternalcontrolgrowthindifferentshowdifferentcharacteristicsoftheindustry.Thisresearchextendsinternalcontroltheory,andpracticehasplayedaguidingrole.KeywordsListedCompany;CorporateGovernance;Internalcontrol1209020081001996129199920016()()2008200918200920091+3232006200941.141.11.2.51.2.3.1.2.3.6JensenMeckling1976JensenJensenBlair1995BerleMeans19321932Levy(1983)Claessens(1997)Demsetz1983DemsetzLehn(1985)1980511Bacon1973Xie2003ZahraPearc1989Jensen1993Yermack1996Tobin'QLiptonLorsch1992HermalinWeishbach2003790(1994)(2001)(Standard&Poors)(Deminor)201020082004200520062007200520052G2003Q2002U2005820022004200020032003Q2008200320062009U20099301949551988COSO19921994101996129200071()20016()()2008200918200920091+32004200620072007199011200120012005200720032005COSO20052009(2001)(2001)(2001)(2004)(2005)2006(2003)(2004)(2003)(2004)(2004)(2003)(2004)20072009122004200520052008200620062009201013COSO199219981999COSO1992199420049COSO(ERM)ERMJensonPayne2003JayanthiKrishnan2005Canada200814SOX(2005)2010(2001)20022007(2001)(2005)2009200820091520081617761937BerleMeans17JensenMeckling1976Blair199519942001Blair1995(2005)182002200420021.2.3.4.5.6.7.8.19()20302020401938.1949(CAP)19531019......19631972(AICPA)12198842155551987COSO(CommitteeofSponsoringOrganiZationsOfTheTreadwayCommiSSion)1992COSO20049COSO(EnterpriseRiskManagementFrameworkERM)2219961291999200071()20016()()20022003()()()2006720089282009712324(2005)(2001)2002(2001)25(2004)261.200220042.271.3-135-19Bacon1973ZahraPearc1989Jensen1993Yermack1996Tobin'QLiptonLorsch1992HermalinWeishbach20032.Molz19982006283.FamaJensen1983BricklyJames1994AnupAgrawalCharlesR.Knoeber20001958500AnupAgrawalCharlesR.KnoeberRosnesteinWyatt19902004AgrwaalKnoeber199629Q2005