基于内部控制视角的投资者保护制度分析
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摘要
投资者保护是资本市场发展最重要的影响因素之一,但目前,关于投资者保护的实践还处在新兴发展的阶段,而内部控制对保护投资者的利益有着举足轻重的地位。内部控制是企业能够健康发展的强有力保障,随着一些公司财务舞弊的丑闻不断涌出,投资者的损失非常严重,内部控制是防控风险的重要途径,许多公司和相关研究人员也越来越关注它。因此,要保护投资者的利益,就要对内部控制进行有效性的评价。文章从内部控制的视角对投资者保护进行了分析,对内部控制和投资者保护进行相关分析,阐述了内部控制的有效性以及对投资者保护的传导机制和实现路径。内部控制不仅仅是投资者利益保护在制度上的安排,同时也通过提高财务报告的质量来保护投资者的相关权益。在此基础上,研究了内部控制有效性的相关要素以及对投资者保护制度的影响,有效的内部控制可以提高财务报告的真实可靠性,这也给内部控制的有效性提供了基础保障,更好地保护投资者的相关利益。
Investor protection is one of the most important factor in the capitalist market development,but at the moment,on the practice of investor protection in the stage of development,however,the internal control to protect the interests of the investors has a pivotal position.Internal control is the powerful guarantee to the healthy development of the enterprise to,As some of the company's financial fraud scandals,investors loss is very serious,Internal control is an effective way of prevention and control risk,many companies and related researchers also more and more attention to it.Therefore,to protect the interests of investors,to evaluate the effectiveness of internal control.This article from the Angle of the internal control of investor protection are analyzed,and relevant analysis was carried out on the internal control and investor protection,this paper expounds the effectiveness of internal control and the transmission mechanism and realization path of investor protection.Internal control is not only the interests of the investors protection system arrangement,also improve the quality of financial reporting to protect the relevant rights and interests of investors.On this basis,the relevant elements of internal control effectiveness evaluation and the influence of the investor protection system,effective internal control can make the financial report is reliable,it also makes the effectiveness of the internal control with infrastructure assurance,in order to better protect investors' interests.
Investor protection is one of the most important factor in the capitalist market development,but at the moment,on the practice of investor protection in the stage of development,however,the internal control to protect the interests of the investors has a pivotal position.Internal control is the powerful guarantee to the healthy development of the enterprise to,As some of the company's financial fraud scandals,investors loss is very serious,Internal control is an effective way of prevention and control risk,many companies and related researchers also more and more attention to it.Therefore,to protect the interests of investors,to evaluate the effectiveness of internal control.This article from the Angle of the internal control of investor protection are analyzed,and relevant analysis was carried out on the internal control and investor protection,this paper expounds the effectiveness of internal control and the transmission mechanism and realization path of investor protection.Internal control is not only the interests of the investors protection system arrangement,also improve the quality of financial reporting to protect the relevant rights and interests of investors.On this basis,the relevant elements of internal control effectiveness evaluation and the influence of the investor protection system,effective internal control can make the financial report is reliable,it also makes the effectiveness of the internal control with infrastructure assurance,in order to better protect investors' interests.
引文
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[2]钟伟.我国企业内部控制有效性研究[D].北京:财政部财政科学研究所博士学位论文,2011.
[3]蔡吉甫.我国上市公司内部控制信息披露的实证研究[J].审计与经济研究,2005(5):85-88.
[4]沈虹言.内部控制、关联交易与投资者保护[D].马鞍山:安徽工业大学硕士学位论文,2013.
[5]杜海霞.内部控制的投资者保护路径研究[J].北京工商大学学报,(社会科学版),2012(1):70-76.
[6]武文婷.基于投资者保护视角的企业内部控制研究[D].山西财经大学硕士学位论文,2012.
[7]张晓艺.基于投资者保护的内部控制研究[D].济南:山东财经大学硕士学位论文,2013.
[8]孙光国,李冰慧.内部控制有效性评价理论框架研究——基于投资者保护的视角[J].财经问题研究,2014(2):95-101.
[9]陈志斌,何忠莲.内部控制执行机制分析框架构建[J].会计研究,2007(7):46-52.
[10]晁慧芳.内部控制,信息披露与投资者保护的实证研究[D].大连:东北财经大学硕士学位论文,2012.