【作者】 周鲜华； 田金信； 张秀红； 郝宇；

【Author】 Tian Jinxin Zhou Xianhua Zhang Xiuhong Haoyu

【机构】 哈尔滨工业大学管理学院；

【摘要】 近年来,国内外频发的财务舞弊案件令投资者触目惊心,不仅严重扰乱证券市场的健康发展秩序, 也使投资者遭受巨大损失。究其原因,主要是公司内部控制失效,因此投资者开始关注内部控制,希望通过信息披露了解公司的内部控制状况。目前我国内部控制信息披露质量不高,公司治理结构不完善是主要原因。本文从股权结构、董事会治理、监事会监督以及外部审计意见等方面分析了公司治理结构对内部控制信息披露的影响,运用 Logistic 方法对样本数据进行回归分析。实证研究结果表明,国有股比例与内部控制信息披露显著负相关,独立董事比例、两职合一、外部审计意见与内部控制信息披露显著正相关;而股权制衡度、外部监事比例与内部控制信息披露正相关,股权集中度与内部控制信息披露负相关,后面三个变量与内部控制信息披露的相关性不显著。更多还原

【Abstract】 Investors have been shocked by financial fraudulent cases happened frequently in recent years.These cases not only disturbed the order of securities business,but made investors suffer from great losses.The reason lies mostly in the failure of internal control,and increasing investor begin to pay more attention to internal control of companies. They hope information disclosure of internal control could be useful to their decision makings on investment.At present,the poor quality of information disclosure of internal control lies in the faultiness of corporate governance structure. This thesis analyzes effect that corporate governance structure has on information disclosure of internal control from the aspects of share structure,governance of directorate,supervising from directors of supervision and opinion of outside audit,then studies the data of swatches by the means of Logistic regression.The result indicates that proportion of state shares has significant negative correlation with information disclosure of internal control, proportion of independent directors,syncretism of Chairman and CEO and opinion of outside audit have significant positive correlations with information disclosure of internal control.Proportion of control extent of shares and proportion of outside supervisors have positive correlations with information disclosure of internal control,and centralization of shares has negative correlation with information disclosure of internal control.The last three variables do not have significant correlation with information disclosure of internal control.更多还原