内部控制有效性

准政府监管模式、强化会计责任追究、确认新COSO框架、实施财务报告内部控制有效性评价等，是美国新会计监管框架的基本要素。

The new accounting supervision framework has basic elements , including government supervision mode , strengthening accountability , affirming COSO framework and effective evaluation of internal control .

主要结论表明：（1）中小板上市企业中，第一大股东控制力（Kz值）对内部控制有效性没有无显著影响。

The main conclusions indicate that : ( 1 ) The controlling power of the biggest shareholder ( Kz Value ) has no significant influence on the effectiveness of internal control .

利用会计信息提高内部控制有效性研究

A Study on Improving the Efficiency of Internal Control by Using Accounting Information

增强企业内部控制有效性的因素分析与对策研究

Factors Analysis and Strategy Study in Strengthening the Effectiveness of Internal Control within Enterprises

本文以此为契机，对内部控制有效性与企业价值相关性进行了研究。

This article tries to study on the relationship between internal control and corporate value .

在理论分析部分，文章首先对内部控制有效性的概念进行清楚界定。

In the theories part , the concept of effectiveness of internal control is clearly defined .

第二，中小板上市企业公司治理对内部控制有效性的实证分析。

Secondly , empirical analysis of the impact of corporate governance on effectiveness internal control in those enterprises .

我国上市公司治理结构对内部控制有效性影响的实证研究

Empirical Research on the Fluence of the Corporate Governance Structure of Listed Companies to the Internal Control in China

在这种复杂多变的金融格局大环境下，商业银行内部控制有效性必须得到保证。

In the environment of this complex and changing financial landscape , the effectiveness of internal control of commercial banks must be guaranteed .

通过对国内外内部控制有效性与盈余管理相关文献进行梳理，了解相关研究的现状。

This article through the domestic and international management internal control and earnings management related literature review , to understand the status quo .

首先，本文在对国内外相关文献进行梳理后对内部控制有效性与企业价值等相关概念进行了界定。

Firstly , we review the relevant literature related to the definition of the concept of internal control , internal control effectiveness and enterprise value .

表明金字塔结构下大股东在一定程度上可以通过影响内部控制有效性的作用实现利益的侵占。

That is to say , shareholders in the pyramid structure can achieve the interests of the encroachment by influencing the effectiveness of internal control .

总的来说内部控制有效性在金字塔结构与大股东利益侵占之间是有中介作用的。

From the foregoing , we may draw a conclusion that internal control has an intermediary role between the pyramid structure and large shareholder encroachment .

第二部分，内部控制有效性理论概述，介绍了内部控制的相关理论和内部控制有效性的相关理论。

The second part of the effectiveness of internal control overview of the theory , internal control theory and the effectiveness of internal control theory .

董事会规模趋向最佳架构，但相对其他结构变量，对内部控制有效性提高的解释能力有限。

Related to the other framework structures , the size of the board contributes little to the improvement of validity , although it inclines to better .

近年来不断发生的财务舞弊案件给投资者带来了巨大损失，同时也引起了人们对公司内部控制有效性的关注。

The frequent financial fraudulent practices in recent years not only caused huge losses to investors , but also aroused broad concern on the effectiveness of internal control .

本文提出强化风险管理、促进内部控制有效性提高并运用内部审计和外部审计相结合来实现最优化的监管的观点。

The view of the paper is strengthen risk management , promote the effectiveness of internal controls and use the combination of internal audit and external audit to achieve optimal regulatory .

本部分在前面实证结果的基础上，针对公司治理结构对内部控制有效性产生影响作用的层面提出相应的改进措施和政策建议。

The empirical results in the previous section , based on the structure for corporate governance impact on the effectiveness of the role of internal control and the corresponding level of improvement measures and policy recommendations .

众多学者研究了影响内部控制有效性的因素以及如何提高内部控制的有效性，却很少有学者研究高管团队这种因素对内部控制有效性的影响。

Many scholars study the influence factors of internal control effectiveness and how to improve the effectiveness of internal control , however , few scholars research the influence of top management team characteristics on internal control effectiveness .

研究结果发现，国有股比例、股权集中度、董事会规模、独立董事比例及管理层持股比例等公司治理结构变量对内部控制有效性产生较为显著的影响。

Final study found that corporate governance variables like the proportion of state-owned shares , ownership concentration , board size , proportion of independent directors and management ownership have considerably influential to the effectiveness of internal control .

在安然事件之后，美国政府便随即推出了《萨班斯法案》，不仅要求管理层报告公司对财务报告内部控制有效性的认定，而且还要求注册会计师对管理层报告的准确性进行证实。

After Enron , United States Government immediately launched the Sarbanes-Oxley Act , not only with company management report on internal control over financial reporting , and for a certified public accountant to confirm the accuracy of management reports .

良好的银行公司治理不仅是银行风险管理和内部控制有效性的前提条件，而且是商业银行实行稳健经营持续发展的最终保证。

A good corporate governance of the bank is not only the precondition of the efficiency of the bank risk management and internal control , but also the ultimate guarantee which leads the commercial banks into steady fare and continued development .

中小投资者利益保护内部控制有效性研究&来自深圳证券交易所中小企业板的经验数据深圳最近推出的中小企业板也不允许让早期的风险投资股东退出，也就是把股份卖掉。

Empirical Evidence on the Internal Control to Protect the Interest of M & SSH In the Shenzhen Stock Exchange , early VC firms in the medium - and small-sized enterprises are not allowed to exit , namely to sell their shares .

中小板上市企业中，唯当实际控制人为国有控股时对企业财务报告的可靠性明显地优于其他控制人企业外，对内部控制有效性另外两个判断指标没有显著差异。

Among all those businesses , except that the reliability of the corporate financial reports issued by actually state-controlled companies are obviously superior to those of the others , there is no significant difference between the other two indexes judging the effectiveness of internal control .

评价结果表明，2003年的内部控制有效性处于警戒水平，2004、2005和2006年内部控制有效性处于较好水平，2007和2008年则处于优秀水平。

Evaluation results show that the effectiveness of internal controls were at the alert level in the year of 2003 , in a better level in the year of 2004 , 2005 and 2006 and in an excellent level in the year of 2007 and 2008 .

监事会规模除对公司法律法规无显著影响外，对公司绩效与财务报告可靠性影响较显著，从而得出监事会规模对企业内部控制有效性有一定程度的影响。

The scale of board of supervisors has much significant impact on the reliability of corporate performance and financial report except on corporate laws and rules , thus it can be concluded that the scale has impact on the effectiveness of corporate internal control to some degree .

检验了高管团队规模、高管团队成员平均年龄、平均教育水平、平均任期以及年龄、教育水平和任期的异质性7个具体高管团队特征对内部控制有效性的影响。

The paper inspect the influence of the seven specific characteristics on the effectiveness of internal control , which content of team size , the average age of top management team members , the average level of education , average tenure and age , educational level and tenure heterogeneity .

本文的研究弥补了金融行业的研究缺口，并探讨了审计定价与内部控制有效性之间相关性的发展趋势，并在论文最后针对改善审计定价行为、完善审计定价模式提出了政策性的建议。

This study made up the gaps in the research of financial industry , and explored the trends in correlation between audit pricing and the effectiveness of internal control . And in the final paper proposed policy recommendations aimed at improving audit pricing behavior , and audit pricing model .

从公司治理结构的优化看内部控制的有效性

The Effectiveness of Internal Control from the Perspective of the Optimization of the Administration Structure in the Company

内部控制的有效性不高，内部控制制度在确保上市公司稳健经营、防范风险等方面发挥的作用仍需改进。

The internal control system must be improved to make sure that the listed companies can keep stable and low-risk .