摘要
根据最新披露的2008年上市公司的年报数据对早期的结论进行重新检验,将股权结构、董事会治理结构、监事会监督以及外部审计等相关指标作为解释变量,以是否充分披露内部控制信息作为被解释变量,运用Pearson相关分析对各变量间的相关性进行实证研究,从中找出制约内部控制信息披露质量的关键因素,并提出企业管理中的治理改进措施。
By using the latest disclosure of listed companies in 2008 annual report data on the conclusions of the early re-inspection, the ownership structure, board governance structure, the Board of Supervisors, as well as external audit and other related indicators as explanatory variables to the adequacy of internal control disclosure of information as explanatory variables, this paper attempts to analyze the correlation between variables for empirical research by using Pearson correlation. A key factor constrained the quality of internal control disclosure of information is discovered and improvement measures on management are proposed.
出处
《武汉工程大学学报》
CAS
2009年第8期5-9,共5页
Journal of Wuhan Institute of Technology
关键词
内部控制信息披露
外部审计意见
公司治理结构
独立董事
disclosure of internal control
external audit opinion
corporate governance structure
independent director
