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dc.contributor.advisor王光远
dc.contributor.author陈骏
dc.date.accessioned2016-01-13T03:13:30Z
dc.date.available2016-01-13T03:13:30Z
dc.date.issued2013-07-04 16:31:24.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76591
dc.description.abstract政府监管源于市场失灵,然而监管并非总是有效,监管过度与监管不足都会导致监管效率低下,监管目标最终无法实现。外部监管介入企业内部控制是为了保护社会公众利益,但如果监管者仅寄期望于通过单一的“法治化”手段就达成改善内部控制有效性的目标,则可能导致企业片面追求“形式合规”,而忽视“实质有效”的真正目的,从而浪费企业资源和降低资源配置效率。本文以我国财政部和证券监管机构发布的相关内部控制规则为制度背景,以政府管制经济学为理论基础,以现有内控监管文献存在的不足为契机,以2006年至2011年间上海证券交易所的上市公司为研究样本,理论分析和实证检验了我国企业内部控制监管规则实施的效果。研究重点回答了企业内...
dc.description.abstractGovernment regulation stems from market failure. However, it is not always effective for regulation. Excessive regulation or lack of regulation would lead to inefficient regulation, thus the regulatory objectives can not be achieved. External intervention of regulation on enterprise internal control aims to protect the public interests, but it is obviously impossible that only expecting to impleme...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36698&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39851
dc.subject内部控制
dc.subject政府监管
dc.subject市场失灵
dc.subject遵循成本
dc.subject信号传递
dc.subjectInternal Control
dc.subjectGovernment Regulation
dc.subjectMarket Failure
dc.subjectCompliance Costs
dc.subjectSignaling
dc.title上市公司内部控制监管效果研究:形式合规抑或实质有效
dc.title.alternativeResearch on the Consequences of Internal Control Regulation on Listed Company: for Compliance or for Effectiveness
dc.typethesis
dc.date.replied2013-06-08
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520080150068


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