【作者】 孙逊；

【导师】 郑艳茹；

【作者基本信息】 东北财经大学 ， 会计学， 2013， 硕士

【副题名】基于社会责任指引视角

【摘要】 内部控制是伴随社会经济的发展和繁荣而产生的,它贯穿于公司管理经营活动的各个环节当中,是一项十分复杂、繁琐的系统工程,也是现代公司关注的一项重要内容。作为现代公司管理的重要武器,也是促进公司长远发展的有利手段,内部控制对于公司建立健全完善的自我约束机制、提高经营经济效益等方面发挥着重要的作用。目前来看,我国正值经济复苏繁荣、又面临转轨选择的新时期,这一时期外部治理的发展并不完善,不少上市公司的内部控制行为也存在着一定的缺陷和不足,这会严重损害债权人和投资者等利益相关者的利益,影响了资本市场各种资源的有效配置。而且,内部控制问题一直是公司管理领域较为热门的问题,鉴于此,如何针对外部治理环境的差异化完善并提升公司的内部控制也就成为目前迫切需要解决的问题。现阶段,我国正处于经济转轨时期,各地区之间的外部治理环境也存在着一定的差异,而不完善的外部治理环境也从各个方面助长了内部控制的失效和差异。目前来看,相关研究主要是从La Porta、Lopez、Andrei和Robert的“法与金融”角度出发,进行了国与国之间的横向的跨国比较和分析,鲜有涉及到单一国家的时间序列或是横截面分析；另一方面,对于公司内部控制的是否有效性的分析,也仅仅是从财务报告的质量、盈余管理以及上市公司治理差异等层面进行了研究分析,但是直接研究外部治理环境与内部控制的相关关系的文献则较为罕见。鉴于此,立足外部治理环境视角,结合我国特殊的经济转轨背景和地区经济发展差异,针对现有研究存在的不足,本文以2011-2013年的数据作为研究样本,重点研究以下三个问题：(1)我国外部治理环境的计量；(2)基于社会责任视角的内部控制研究；(3)从外部治理环境角度出发,考察内部控制的差异化。在论文研究结构上,本文首先对外部治理环境和内部控制的相关理论进行理论梳理,并总结相关理论基础；其次,构建外部治理环境评价体系,以及公司内部控制的社会责任计量指标；再次,本文检验了外部治理环境和基于社会责任的公司内部控制的关系,比较了不同外部治理环境下,内部控制的差异化程度；最后,本文提出完善我国上市公司内部控制的意见,为提高我国内部控制的理论研究水平和实践管理能力,合理保证会计信息的质量,保护投资者的合法权益,改善我国企业内部控制的现状以及保证资本市场的有效运行贡献力量。本文的研究重点在于,考察在我国这样一个地区发展不平衡的大背景下,基于企业社会责任指引视角出发,外部治理环境与公司内部控制的关系。本文主要采用规范研究和相关性检验相结合的研究方法,运用“中国企业社会责任100排行榜”中本土企业50强的公司得分和相关数据,检验了外部治理环境对公司基于社会责任内部控制的影响。本文的研究结果表明：(1)从经济地理学的角度来看,我国的外部治理环境存在明显的地区差异,东部沿海地区因为是我国经济最为发达的地区,所以其外部治理环境情况也较好。从细分标准来看,在市场化程度、法制水平和政府干预程度方面,整体的趋势是东部地区得分最高,西部地区得分最低。而且,在法治水平方面,中部地区要明显领先于东北地区。特别的,在政府干预程度方面,中部地区则略逊于东北地区；(2)在外部治理环境下的表现方面,政府干预程度越完善,公司的内部控制表现越好。对于市场化的发展程度,有可能会对公司的内部控制产生影响；而法治水平的高低,对公司内部控制的影响效果不大；(3)受外部治理环境差异的影响,我国公司的内部控制效果也存在一定的地区差异,即市场化程度越高、法治水平越好、政府干预程度越完善的地区,该地区内的公司内部控制效果越好。而且,在东部地区的公司内部控制要明显好于中部和东北部地区的公司内部控制。但是,中部和东北部地区的公司内部控制程度差别不大。最后,本文认为要保证良好公司内部控制的有效实施,不仅要从公司内部的生产经营和组织管理等角度出发进行治理,还要积极完善公司所处的外部治理环境,力争早日实现高效、健全和完善的外部治理环境体系。更多还原

【Abstract】 Internal control is associated with the development and bottom of social economy, it penetrates each link of the management and operation activities in company, and it not only is a very complex and complicated system engineering, but also is an important content focused by modern company. As the important weapon in the modern company management, and the benefit method of promoting the long term development, internal control has played an important role in establishing and improving self-restraint mechanism, and improving the economic benefit. In the period of "emerging and transition" in China, the development of external governance is not perfect, and the internal control behavior of listed companies also have some shortcomings and the insufficiency, which have already harmed the interests of investors and creditors and other stakeholders seriously, and also affected the efficient allocation of capital. Moreover, internal control problem has been more concerned in the field of company management field, and how to promote and improve the efficiency of the company’s internal control according to the difference of the external governance environment has become an urgent need to solve the problem.At present, China’s regional external governance environment in the period of economic transition have been different overall, and the imperfect external governance environment can provide breeding grounds for the failure of internal control and the difference with "greenhouse and soil". At present, the literature somehow come from LLSV "law and finance" perspective, and analyst the horizontal transnational comparative among many countries, but they seldom involve time series analysis in a single state of; and for the analysis of the effectiveness of internal control in company, it is only from the quality of financial reporting, earnings management and governance of listed company, and the direct study between internal control and external governance environment is rare deeply. In view of that, basing on the perspective of external governance environment, combined with the special background of economic transition and regional economic development of our country, aiming at the shortcomings in the existing research, basing on the data from2011to2013as research sample, the paper focuses on the following three questions:(1) the measurement of the external governance environment in China;(2) the analysis of social responsibility basing on the perspective of internal control;(3) from the external governance environment, we study the difference of the internal control. About the structure of the paper, first the paper relates theories of external governance environment and the internal control theory, and summarizes relevant theoretical foundation; second, the paper constructs the external governance environment evaluation system, and the measurement of social responsibility of company internal control; third, the paper tests the relationship between the external governance environment and the social responsibility of the company internal control, and compares the different degree among internal control under different external governance environment; finally, the paper puts forward to the opinions about promoting internal control of listed companies in our country, to improve the level of internal control theory research in China, and to practice management ability, and to improve our country enterprise internal control present situation, and to ensure the quality of accounting information reasonably, and to improve corporate governance and information disclosure system, and to protect the legitimate rights and interests of investors, and to ensure the efficient operation of capital markets.Research contents of the paper focuses on, under such a big background in our country about the unbalance of regional development, basing on corporate social responsibility guidelines, the analysis between the external governance environment and the company internal control. The paper mainly adopts normative research and empirical research methods, using the50companies score and related data in "100China corporate social responsibility ranking in China enterprise", to test how the external governance environment affects the internal control of the company basing on the social responsibility.The research results in this paper show that:(1) from the point of view of economic geography, external governance environment in our country exists obvious regional differences, the eastern coastal area is the most economically developed area in our country, and its external governance environment is also good. In the degree of marketization, the legal system level and the degree of government intervention, the eastern region has the highest score, and the lowest score is in the west. But in terms of legal system level, the central region has lead the northeast region. In terms of degree of government intervention, the central region is slightly inferior to the northeast region;(2) because of the influence of external governance environmentdifference, the company’s internal control efficiency in China also has certain provinces differences, meaning that the higher degree of the government intervention is, the more efficiency the company’s internal control is; the higher degree of marketization may affect the company’s internal control efficiency; and the legal system level doesn’t influence the efficiency of internal control more or less;(3)because of the influence of external governance environment difference, there are also some regional differences in the company’s internal control efficiency in China, meaning that the higher degree of marketization is, the better the legal system level is and the higher degree of government intervention is, the more perfect and efficiency the company’s internal control is. And that, company internal control efficiency in the eastern area is significantly higher than the company internal control efficiency in the central and northeast area, however, company internal control efficiency in central and northeast areas are similar more or less.Finally, the paper argues that to ensure the good internal control efficiency, is not only from the perspective of operation and management behavior in internal and external of company, but also from the improving the company’s external governance environment actively, to achieve efficient and perfect system of external governance environment.更多还原