CAJ | 학술논문

针对目前上市公司内部控制信息披露失效的问题，采用内容分析法构建了内部控制信息披露指数，运用多元回归模型分析公司治理结构特征对内部控制信息披露质量的影响。研究结果表明：公司治理结构整体可显著解释内部控制信息披露质量。其中，国有股比例、股权集中度、独立董事比例及审计委员会在不同程度上显著影响内部控制信息披露质量；董事会规模、监事会规模、领导权结构、经理层持股比例和净资产收益率对内部控制信息披露质量的影响机制不显著。
침대목전상시공사내부공제신식피로실효적문제，채용내용분석법구건료내부공제신식피로지수，운용다원회귀모형분석공사치리결구특정대내부공제신식피로질량적영향。연구결과표명：공사치리결구정체가현저해석내부공제신식피로질량。기중，국유고비례、고권집중도、독립동사비례급심계위원회재불동정도상현저영향내부공제신식피로질량；동사회규모、감사회규모、령도권결구、경리층지고비례화정자산수익솔대내부공제신식피로질량적영향궤제불현저。
The current listed company's internal control failure problem of information disclosure was discussed .The content analysis was applied to construct the impact of internal control information disclosure index ; and multivariate regression analysis of the internal governance structure of the company was used to control the quality of information disclosure .The results show that:the corporate governance structure can significantly explain the overall quality of information disclosure of internal control . Among them, the state-owned shares, ownership concentration significantly affect the proportion of independent directors and audit committee of internal control information disclosure quality in varying degrees ;size of the Board , Supervisors size , leader-ship structure, the proportion of manager holdings and ROE of quality of information disclosure of internal control mechanism is not significant .