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农业上市公司内部控制信息披露质量影响因素研究

时间:2019-01-24 20:19来源:毕业论文
以农业上市公司内部控制信息披露质量(以下简称“内控披露质量”)作为被解释变量,以公司盈利能力、第一大股东性质、管理层持股比例、上市地点、审计意见类型作为解释变量进

摘要内部的因素是事物得以发展的根源所在,相对于企业而言,作为决定性因素的内因则是以内部控制为典型的现代企业管理,所以各国相继出台了系列法律政策用以推动企业内部控制系统的完善。其中与内部控制相关的信息披露的要求不胜枚举。继与财务相关的信息披露之后,内部控制信息的披露成为又一个备受关注的焦点。本文将以农业行业为切入点,首先根据相关理论的分析进行研究假设,以农业上市公司内部控制信息披露质量(以下简称“内控披露质量”)作为被解释变量,以公司盈利能力、第一大股东性质、管理层持股比例、上市地点、审计意见类型作为解释变量进行多元线性回归分析。通过将内部控制披露的信息进行量化,得出内控披露质量评分表,运用熵权法对其赋予权重后计算得出内控披露质量的最终评分,最终对得出的和搜集到的相关数据进行实证分析,在进行描述性分析、相关分析及回归分析之后,最终分析出内控披露质量的影响因素,并根据实证分析的结果给予合理建议。33002
关键词  农业上市公司  内部控制  信息披露  影响因素
毕业论文外文摘要
Title  Agricultural research to the influential factors of quality of internal control information disclosure of listed companies
Abstract
Internal cause is the root cause of things development, external cause is the inevitable condition of things, external work through internal causes. For enterprises, represented by the internal control of enterprise internal factors in the development of modern management is the enterprise. As a decisive factor of internal cause, countries successively promulgated a series of laws and regulations in order to perfect the internal control system. Among them about internal control information disclosure requirements. After financial information disclosure, internal control disclosure of information and become a focus of concern.This paper will take the agricultural industry as the breakthrough point, according to the analysis of the related theory research hypothesis in the first place, and then through the internal control disclosure of information to quantitative, it is concluded that the internal control information disclosure quality assessment, using the entropy weight method to the given weight after internal control disclosure of information quality of the final score is calculated, finally to conclude and collect the relevant data of the empirical analysis, through descriptive analysis, correlation analysis and regression analysis of the results it is concluded that the influence factors of internal control information disclosure quality. Based on the agricultural listed companies internal control information disclosure quality is as explained variable, basic characteristics, from the company internal governance structure and external governance structure three aspects the company size, profitability of a company, the first big shareholders nature and management ownership, public place, the audit opinion type as explained variable for multiple linear regression analysis. And according to the result of empirical analysis to give reasonable Suggestions 源`自*六)维[论*文'网www.lwfree.cn
Keywords  Agricultural listed companies  The internal control Information
disclosure quality  Information disclosure quality factors
目次
1  绪论    1
1.1  研究背景与意义    1
1.2  研究内容与方法    1
1.3  国内外文献回顾    3
2  相关概述    6
2.1  相关概念的界定    6
2.2  内部控制信息披露的相关理论    7
3  农业上市公司内部控制信息披露质量影响因素理论分析    9
3.1  农业上市公司内部控制信息披露的现状    9 农业上市公司内部控制信息披露质量影响因素研究:http://www.lwfree.cn/kuaiji/20190124/29832.html
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