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摘要：本文将39家沪深两市的农业上市公司作为研究对象，收集了这些公司2013-2015年相关的年报数据，首先运用内容分析法建立了农业上市公司内部控制信息披露质量的评分标准;然后从公司财务状况、治理结构和外部监督三个方面设定了8项研究假设;其次运用描述性统计分析、相关性检验和多元回归分析来研究各因素对农业上市公司内部控制信息披露的影响，研究发现：农业上市公司内部控制信息披露质量与综合杠杆显著负相关，与总资产周转率和控股股东性质显著正相关，与净资产收益率、是否设立“四委”、股权集中度、控股股东性质、会计师事务所声誉和审计意见类型无显著关系;最后希望可以分别从农业上市公司内部治理和外部监督两个层面提出针对性建议。对于内部治理的建议主要包括强化资产管理和有效防范经营、财务风险；对于外部监督的建议主要包括规范高风险资产内部控制披露的标准、细化存货披露的内容和对上市公司实施定期的考核、排名。30413
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毕业论文关键词：内部控制；信息披露；农业；上市公司
Analysis on Influence Factor of Information Disclosure of Internal Control in Listed Companies:
Based on listed agricultural companies
Abstract:We choose 39 agricultural listed companies in Shanghai and Shenzhen as our samples and collect the annual reports.First,through the content analysis method,we establish the standard for evaluation of the quality of information disclosure of internal control.Then,we set up 8 hypotheses from the four aspects of the company’s financial condition,corporate governance and external supervision.And through descriptive analysis,correlation and regression to study the influence of various factors,the results show that the quality of internal control information disclosure of listed agricultural companies is positively correlated with total asset turnover,and is negatively correlated with total leverage.There is no significant relationship between the quality of internal control information disclosure and the rate of return on net assets,the establishment of “four committees”,the concentration of ownership,the nature of controlling shareholders,the reputation of accounting firms and the types of audit opinions.Finally from the agricultural listed company internal governance and external supervision in two aspects put forward effective suggestions for improvement of the internal control information disclosure level.For internal governance,the company should strengthen asset management and prevent operational and financial risks.For external supervision,the institution should code standard about the internal control of inventory,and examine the quality of internal control control information disclosure regularly.
Key words：internal control;information disclosure;agriculture;listed company
目 录
摘要1
关键词1
Abstract1
Key words1
引言1
一、文献综述2
（一）国外内部控制信息披露影响因素的研究 2
1．上市公司的内部特征 2
2．上市公司的外部环境 2（二）国内内部控制信息披露影响因素的研究 3
1．上市公司的内部特征 3
2．上市公司的外部环境 3
二、理论分析与假设提出 4
（一）理论分析4
（二）研究假设4
1．财务状况对内控信息披露的影响 4
2．治理结构对内控信息披露的影响 5
3．外部监督对内控信息披露的影响 5
三、研究设计6
（一）样本选取和数据来源 6
（二）变量定义6
（三）模型构建7
四、实证研究与结果分析 7
（一）描述性统计分析7
（二）相关性分析8
（三）多元回归分析9
五、研究结论及展望 9