内部控制有效性与中小投资者保护——来自我国资本市场的经验证据.pdf

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1、ABSTRACTInrecentyears,asagainsttheinterestsofinvestorsfrequentlyreportedevents,investorinterestinallaspectsoftheprotectionofmoreandmoreattention.DuetothelowproportionofinstitutionalinvestorsinChina'scapitalmarkets,smallandmediuminvestorstobecomeinvolvedintheimportantsubjectonthecapitalmar

2、kets,"theprotectionofthelegitimaterightsandinterestswithregardtofurtherstrengthenthecapitalmarketofsmallinvestorsbytheStateCouncilinDecember23，”theory,theeffectivenessofinternalcontroloflistedcompaniesandtheprotectionofrightsandinterestsofsmallinvestorsdirectlyrelatedresearch,shouldhavece

3、rtaintheoreticalsignificanceandapplicationvalue.Contentsofthispaperincludesthefollowingsixparts:Thefirstpartisanintroduction,describestheresearchbackgroundandsignificance,researchmethods，”paperare:(1)Effectiveoperationofinternalcontrolstoachievetheprotectionofsmallinvestorstosomeextent.(2

4、)Whetherinbusinessorinthenon-state-ownedenterprises,theeffectivenessofinternalcontrolandprotecttheinterestsofsmallinvestorsshowedasignificantpositivecorrelation,butthecorrelationcoeficientbetweenthetwonon-stateenterprisestobelargerthanthecorrelationcoeficientofstate-ownedenterprisestheeff

5、ectivenessofprotectionforminorityinvestorsllieimpactofnon-state-ownedenterprisesinthestate-ownedenterpriseinternalcontrolismorethanobvious.(3)Foundthatthegreatestimpactontheprotectionofsmallinvestorsisthecashdividendpayment,whiletheproportionofindependentdirectorsandasmallerimpactonthequa

6、lityofinformationdisclosuretoprotectsmallinvestorsintheconstructionofthesmallinvestorprotectionindexsystem.Keywords：目录研宄背景和研宄意义研宄背景研宄意义研究方法研宄内容与论文框架研宄仓丨新文献综述投资者保护相关文献综述投资者保护问题理论的发展投资者保护评价体系的发展内部控制相关文献综述内部控制有效性的界定内部控制有效性的评价方法内部控制与投资者保护相关文献综述文献评述基础理论与假设相关概念与基础理论内部控制有效性中小投资者保护双重代理问题理论分析与假设提出

7、内部控制有效性对中小投资者保护的影响产权性质对中小投资者保护的影响实证研宄阶段中小投资者保护指标中小投资者保护指标体系的构建中小投资者保护指标体系评价方法4.1.3中小投资者保护指标体系中各指标的描述性统计中小投资者保护指数的计量研究设计变量定义模型设计样本选取与数据来源描述性统计分析总体样本描述性统计分析分组样本描述性统计分析相关性分析总体样本相关性分析分组样本相关性分析多兀回归分析总体样本多元回归分析分组样本多元回归分析研宄结论与建议研宄结论政策建议局限性参考文献记1绪论‘■■■——绪论研究背景和研究意义研究背景伴随着近年