摘要：步入20世纪，人们的生活发生了天翻地覆的变化，公司治理情况也受到了影响，而偷税、漏税、虚报利润等公司财务上作弊行为屡见不鲜，这都与内部控制信息披露有关，归根到底公司内部控制制度的不完善、没能健全是主要原因之一。2008 年 6 月，国家出台关于内部控制的规范性文件，对我国上市公司内部控制信息披露进行强制性规定，公司也愈发重视对自身信息披露，加强对公司的治理。公司治理中的很多要素对内部控制信息披露产生不同的影响，对二者的关系研究也成为了研究话题，本文对二者展开研究，以委托代理理论等理论为基础展开理论分析，然后通过随机抽样，抽取了在深圳证券交易所创业板市场上市的229家公司，以其2015年度的数据为定义被解释变量和解释变量的数据来源，基于公司治理角度的内部控制信息披露展开研究。采用赋值法，按照相关标准定义本文的因变量---内部控制信息披露指数，设定独立董事比例等十个公司治理因素为自变量，运用一系列的研究分析方法论进行实证分析，研究发现：首先，上市公司基本都已经设立了独立董事，独立董事的设置有利于提高内部控制信息披露水平。其次，创业板上市公司较为关注内部控制信息披露，再次，独立董事比例、机构投资者持股比例（前十大股东）、股东大会召开的次数等。具体如下：首先，所研究的每个公司都设置了独立董事，再就其与因变量之间关系发现二者之间呈正相关；其次，2015年度公司对其内部控制信息披露愈加规范化、制度与以前年度相比更加健全；最后，通过实证分析发现，股东大会人数、机构持股者比例等变量与本文的内部控制指数变量相关，而独立董事比例与其为正相关。82112

毕业论文关键词：公司治理；内部控制信息披露

Research on enterprise internal information disclosure based on corporate governance

Abstract: At the end of the 19th century, into the 20th century, people's lives have undergone tremendous changes, the company's governance situation has also been affected, and tax evasion, tax evasion, false profits and a series of companies in the financial cheating behavior is common, And internal control information disclosure, in the final analysis, the company's internal control system is not perfect, not perfect is one of the main reasons。 June 2008, the state introduced on the internal control of the normative documents, the state listed companies for China's internal control information 2mandatory provisions, the company also increasingly attached to their own information disclosure, strengthen the company's governance。 Many factors in corporate governance have different implications on the dependent variable。 The investigation on the correlation between the twin variable has also become a hot topic in the research。 This paper analyzes the situation of the two, and analyzes the theoretical analysis based on the theory of principal-agent theory, Then, through random sampling, 229 companies listed on the GEM market of Shenzhen Stock Exchange were selected。 With the data of the year 2015, the data sources of the explanatory variables and explanatory variables were defined。 Based on the internal control information disclosure of corporate governance The By using the assignment method, the ten variables of the internal control information disclosure index and the proportion of independent directors are defined according to the relevant standard, and a series of research and analysis methods are used to analyze the empirical factors。 Use EVIEWS 8。0 and EXCEL 2010 software。 Based on the theoretical analysis and empirical analysis, it is concluded that the factors that have significant relationship with the internal control information disclosure of 229 sampling companies are: the proportion of independent directors and the proportion of institutional investors (the top ten shareholders ), The number of shareholders held by the General Assembly。 As follows: First, through descriptive statistical analysis found that each company studied each set up an independent director, and then the relationship between the dependent variable found that there is a positive correlation between the two; second, the company in 2015 its internal control Information disclosure more standardized, the system compared with the previous year is more robust, indicating that China's GEM listed companies pay more and more attention to internal control information disclosure; again, the greater the proportion of institutional holdings of the company, its internal control information disclosure index Finally, through the empirical analysis, it is found that the number of shareholders' meetings and the proportion of institutional shareholders are negatively correlated 。