摘 要

关于中小板企业的内部控制问题一直以来是财务界所关注的热点问题。先进的内部控制制度是企业在国际市场环境竞争中屹立不倒，引领潮流的必要条件。它对企业的经营绩效起着至关重要的作用。良好的内部控制环境可以确保企业各项规章制度与经营决策顺利执行；如何让企业内部控制系统成为企业内部的防火墙；如何开展风险识别，风险评估、风险分析;保护企业财产安全与完整？这些都是内部控制研究不可回避的议题。然而，由于我国内部控制发展相较于欧美发达国家起步较晚，目前我国中小企业的内部控制系统存在着诸多共同性问题，如内部控制信息缺乏真实性、内部控制制度冗杂混乱、风险控制机制缺乏人性化等。特别是对于管理体系还不是非常完成的中小板上市公司，有效的内部控制对于提高上市公司质量与改善市场环境大有裨益。那么哪些环境因素会对于上市公司的内部控制产生什么样的影响？本文以我国中小板上市公司为例，对外部环境产生的影响进行探讨。

本文主要在查阅相关文献的基础上，研究了外部性环境对于中小企业内部控制的影响。通过构建模型和实证检验得出外部环境在某些现象上对绝大多数中小板上市企业内部控制会产生影响。同时，运用了经济学相关数据分析、计量检验等方法，对所陈述论点进行二次论证，利用实际数据对结论的准确性和可靠性进行了说明。

研究结果表明：（1）中小板上市企业在市场上的竞争力与改变自身内部控制水平是成负相关存在的。（2）企业外部应该成立非营利性监管部门进行监督和管理。（3）社会总体经济能力水平的提高对中小板上市公司的内部控制客观上具有提升效力。（4）上市记录对中小板上市公司的内部控制问题的现状有反馈作用，同时也起到激励作用。

内部控制问题一直是世界各国需要不断研究的重点议题，本文所作研究只是其冰山一角。希望本文的研究能够丰富我国中小板上市公司内部控制的研究内容，对未来学者在研究中小板上市公司内部控制问题时提供参考。

关键词：内部控制；外部环境因素；计量分析；中小板上市公司

Abstract

Financial circles are concerned about the hot issues is a small and medium enterprise board of internal control has been the problem. Advanced internal control system is enterprise in the competition of the international market environment stand down, leading the trend of the necessary conditions. It to the enterprise business performance plays a crucial role. Good internal control environment can to ensure the smooth execution of the enterprise regulations and management decision; how to make the enterprise internal control system become the internal firewall; how to carry out the risk identification, risk assessment, risk analysis; to protect the security and integrity of the property of the enterprise? These are issues which can not be avoided in the study of internal control. However, due to the internal control in our country Development compared with Europe and the United States developed countries started relatively late, at present our country small and medium-sized enterprise internal control system there are many common problems, such as internal control lack of authenticity of the information, internal control system and jumbled mess, risk control mechanism lack of humanity. Especially for the management system is not very complete SME board listed companies, the effective internal control to improve the listed company quality and improving the market environment benefit. So the environmental factors which will be for the listed company's internal control to produce what kind of impact? In this paper, the listed companies in China's SME board as an example, influence of the external environment of.

This paper mainly on the basis of referring to the related literature based on of external environment for the small and medium-sized enterprise internal control. By constructing the model and empirical test that external environment on some phenomena of the majority of small and medium-sized plate listed enterprise internal control will have an impact. At the same time, using the related data of economics analysis, metrology and inspection and other methods, the thesis statement of the second argument, using real data, the conclusions of the accuracy and reliability are described.

The results of the study show that: (1) the SME Board Listed Companies in the market competition and change their own internal control level is negative correlated with the presence of. (2) outside the enterprise should establish the non-profit supervision department supervision and management. (3) the improvement of society as a whole economic ability level of the SME board listed companies internal control objective with improving the effectiveness of. (4) listed records of the SME board listed companies internal control problems of status feedback effect, also play a role in encouraging.

The internal control has been the world needs to continue to study the key issues, this research is just the tip of the iceberg. I hope this research can enrich the SME board listed company internal control research content, provide a reference for future scholars in the study of SME board listed companies internal control problems.

Key Words: Internal controls；Environment analysis; Quantitative analysis;List company

目 录

第1章 绪论 1

1.1 研究目的及意义 1

1.1.1 研究背景 1

1.1.2 研究目的 1

1.1.3 研究意义 2

1.2 国内外研究现状 2

1.2.1 国内研究现状 2

1.2.2 国外研究现状 3

1.2.3 研究现状总结 4

1.3 研究内容与研究方法 4

1.3.1 研究内容 4

1.3.2 研究方法 4

第2章 中小板上市公司内部控制现状分析 6

2.1. 我国中小板上市公司现状 6

2.1.1 中小板上市公司发展概况 6

2.1.2 中小板上市公司内部控制现状 6

2.2 我国上市公司的相关内部控制法规 7

2.3 我国上市公司内部控制信息披露及问题 8

2.3.1 我国上市公司内部控制信息披露情况 8

2.3.2 我国上市公司内部控制信息披露所存在的问题 8

第3章 外部环境因素对中小板上市公司的分析与检验 10

3.1 外部因素的假设选取 10

3.1.1 地方经济绩效水平对中小板企业的内部控制能力影响 10

3.1.2 政府部门监管力度对中小企业的内部控制的影响 10

3.1.3社会责任与监督意识对中小板企业的内部控制影响 10

3.1.4 银行信贷与预算软约束对中小板企业内部控制的影响 11

3.1.5 市场竞争性程度与企业内部控制的激励相关性 11

3.2 外部因素对中小板上市公司内部控制相关性分析 11

3.2.1 被解释变量的选择 11

3.2.2 解释变量的选择 12

3.3 样本及数据采集 12

3.4 实证检验 13

3.5 稳健性检验 16

3.6 评价结果及意义 17

第4章 研究结论与展望 18

参考文献 19

致谢 20

第1章 绪论

1.1 研究目的及意义

1.1.1 研究背景