新闻曝光、政府干预和企业内部控制制度演进分析
发布时间：2018-12-07 09:51
【摘要】：在当今社会，企业内部控制制度建设的完善与否，越来越受到企业管理者，乃至外界监管部门的重视。一个好的内部控制制度能够起到保护资产安全，保证经营合规，提高企业绩效，降低企业风险的作用。与此同时，学术界对企业内部控制制度的研究也随之得到了发展，学者分别从不同的角度着手研究企业内部控制制度。但是，在现有研究中大部分学者将目光集中于企业内部控制制度的有效性，以及影响其有效性的因素上，而对内部控制制度自身演进的研究却较少。并且在现有关于内部控制制度演进的文献中，学者多从理论分析的角度，阐述内部控制演进的模式，缺乏实证分析。本文则以企业内部控制制度演进为出发点，将其作为被解释变量，研究影响企业内部控制制度演进的因素。在对企业内部控制制度演进的影响因素进行研究时，本文选取大众媒体负面新闻报道、政府干预作为解释变量，研究新闻曝光对企业内部控制制度演进的影响作用，以及政府干预对于新闻曝光对企业内部控制制度影响的调节作用机理。 本文采用实证研究的研究方法，以企业内部控制制度演进为被解释变量，以新闻媒体负面曝光为解释变量，政府干预程度为调节变量，用实证方法检验媒体曝光对企业内部控制制度演进的影响作用，和不同政府干预程度下媒体发挥的作用大小。本文的研究结果显示，新闻媒体曝光作为公司外部治理机制，将会诱发企业进行诱致性制度变迁，，起到促进企业内部控制制度演进的作用。同时，新闻媒体对上市公司的关注程度增加也带来了政府监管部门对上市公司的关注度增加，进而导致企业受到更强的政府干预，从而加快企业诱致性制度变迁、或由诱致性制度变迁转变为强制性制度变迁、或直接促发企业进行强制性制度变迁。最终起到加强媒体负面新闻报道促进企业内部控制制度演进的作用。 通过本文的研究，在一定程度上揭示了我国企业内部控制制度演进存在的规律，如何受新闻媒体负面报道的影响，以及政府干预在外部治理因素促进企业内部控制制度完善时发挥的作用。本文在研究基础上提出相应建议，为企业完善内部控制制度建设，和加强我国大众媒体发挥作用提供了一些参考意见。
[Abstract]:In today's society, whether the internal control system of enterprises is perfect or not is paid more and more attention by enterprise managers and even the outside regulators. A good internal control system can protect assets safety, ensure management compliance, improve enterprise performance and reduce enterprise risk. At the same time, the academic research on the enterprise internal control system has also been developed, scholars from different angles to study the enterprise internal control system. However, in the existing research, most scholars focus on the effectiveness of the internal control system of enterprises, as well as the factors that affect its effectiveness, but the research on the evolution of the internal control system itself is less. And in the existing literature on the evolution of internal control system, scholars mostly from the perspective of theoretical analysis, the evolution of internal control model, lack of empirical analysis. This paper takes the evolution of the internal control system as the starting point and takes it as the explained variable to study the factors that affect the evolution of the internal control system. When studying the influencing factors of the evolution of enterprise internal control system, this paper selects the negative news report of mass media and government intervention as the explanatory variable to study the influence of news exposure on the evolution of enterprise internal control system. And the regulatory mechanism of government intervention on the influence of news exposure on the internal control system of enterprises. This paper adopts the empirical research method, taking the evolution of the internal control system of the enterprise as the explanatory variable, the negative exposure of the news media as the explanatory variable, and the degree of government intervention as the adjusting variable. The empirical method is used to test the influence of media exposure on the evolution of enterprise internal control system and the role of media in different degree of government intervention. The results of this paper show that news media exposure, as a corporate external governance mechanism, will induce enterprises to conduct induced institutional changes, and play a role in promoting the evolution of the internal control system of enterprises. At the same time, the increasing attention of the news media to the listed companies also brings more attention to the listed companies by the government supervision department, which leads to the stronger government intervention on the enterprises, thus speeding up the institutional changes of the inductive nature of the enterprises. Either from induced institutional changes to mandatory institutional changes, or directly promote enterprises to carry out mandatory institutional changes. Finally, strengthen the negative news reports to promote the evolution of internal control system. Through the research of this paper, to a certain extent, it reveals the law of the evolution of the internal control system in Chinese enterprises, and how to be influenced by the negative reports of the news media. And government intervention in external governance factors to promote the improvement of internal control system play a role. On the basis of the research, this paper puts forward some suggestions for enterprises to improve the internal control system construction and strengthen the role of mass media in China.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630;F275
本文编号：2367010
[Abstract]:In today's society, whether the internal control system of enterprises is perfect or not is paid more and more attention by enterprise managers and even the outside regulators. A good internal control system can protect assets safety, ensure management compliance, improve enterprise performance and reduce enterprise risk. At the same time, the academic research on the enterprise internal control system has also been developed, scholars from different angles to study the enterprise internal control system. However, in the existing research, most scholars focus on the effectiveness of the internal control system of enterprises, as well as the factors that affect its effectiveness, but the research on the evolution of the internal control system itself is less. And in the existing literature on the evolution of internal control system, scholars mostly from the perspective of theoretical analysis, the evolution of internal control model, lack of empirical analysis. This paper takes the evolution of the internal control system as the starting point and takes it as the explained variable to study the factors that affect the evolution of the internal control system. When studying the influencing factors of the evolution of enterprise internal control system, this paper selects the negative news report of mass media and government intervention as the explanatory variable to study the influence of news exposure on the evolution of enterprise internal control system. And the regulatory mechanism of government intervention on the influence of news exposure on the internal control system of enterprises. This paper adopts the empirical research method, taking the evolution of the internal control system of the enterprise as the explanatory variable, the negative exposure of the news media as the explanatory variable, and the degree of government intervention as the adjusting variable. The empirical method is used to test the influence of media exposure on the evolution of enterprise internal control system and the role of media in different degree of government intervention. The results of this paper show that news media exposure, as a corporate external governance mechanism, will induce enterprises to conduct induced institutional changes, and play a role in promoting the evolution of the internal control system of enterprises. At the same time, the increasing attention of the news media to the listed companies also brings more attention to the listed companies by the government supervision department, which leads to the stronger government intervention on the enterprises, thus speeding up the institutional changes of the inductive nature of the enterprises. Either from induced institutional changes to mandatory institutional changes, or directly promote enterprises to carry out mandatory institutional changes. Finally, strengthen the negative news reports to promote the evolution of internal control system. Through the research of this paper, to a certain extent, it reveals the law of the evolution of the internal control system in Chinese enterprises, and how to be influenced by the negative reports of the news media. And government intervention in external governance factors to promote the improvement of internal control system play a role. On the basis of the research, this paper puts forward some suggestions for enterprises to improve the internal control system construction and strengthen the role of mass media in China.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D630;F275
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