摘要
自2002年美国国会发布SOX法案以来,内部控制研究成为了学术界和实务界
研究的热点问题。各国政府也逐渐认识到内部控制对于企业以及资本市场健康稳定
发展的重要性,纷纷出台了相关的内部控制法规。我国政府也出台了一系列的内部
控制法规,形成了内部控制建设、评价和审计的完整体系。与此相对应的是,我国
相关的理论研究却略显不足。如这些内部控制法规的实施效果如何内部控制是否
有效哪些因素会影响到内部控制有效性内部控制有效性是否显著降低了企业风
险这都是目前理论界需要解决的问题。但目前学术界对于这些问题缺乏系统的研
究,对相关问题没有达成共识,这为本文进一步研究提供了契机

本文在综述国内外相关研究成果的基础上,运用委托代理理论、代理成本理论、
信号传递理论、投资者保护理论等理论,釆用规范分析、实证分析、契约分析等研
究方法,沿“理论分析—实证分析—对策建议”的研究路线,对其选题一~公司治理、
内控有效性和企业风险研究”,从如下三个部分加以研究:第一部分是理论研究,
包括对国内外学术界有关内部控制有效性和企业风险的相关研究成果进行综述和
评价以及对公司治理机制下内部控制有效性影响企业风险的理论分析;第二部分
是实证研究,具体包括内部控制有效性评价指标构建、公司治理影响内部控制有
效性的实证分析以及公司治理机制下内部控制有效性影响企业风险的实证分析;
第三部分是对策研究,结合我国制度背景,为提高内部控制有效性,完善企业内部
治理和外部治理机制,提出一系列制度安排

本文通过对其选题的研究,其创新之处主要在于:第一,建立了以内部控制目
标为导向的内部控制有效性评价指标体系。第二,深化了对内部控制和外部控制的
认识,系统分析了治理机制对于内部控制的影响。第三,解释了企业内部控制有效
性影响企业风险的作用机制。综合考虑企业内外部治理机制对企业内部控制有效性
影响企业风险的调节作用。此外,本文理论联系实际,根据实证部分的结论,从提高
内部控制有效性,完善外部治理机制和内部治理机制等方面提出了一系列的制度安
排

关键词:内部控制有效性;公司治理机制;企业风险
I
华中科技大学博士学位论文



Abstract
Since 2002,American Congress issued Sarbanes Oxley Act, internal control research
has become a general concern both in theory and practice. National regulatory authorities
have gradually realized the importance of internal control for the healthy and stable
development of enterprises and capital market, it have introduced laws and regulations
related to internal control. The Chinese government has introduced a series of internal
control regulations, forming a complete system of internal control construction, evaluation
and audit. Correspondingly, the relevant theoretical research in China is lacking. As to the
internal control regulations in effect The internal control is effective What factors will
affect the effectiveness of internal control The effectiveness of internal control is
significantly reduces the business risk This is the need to solve at present the theory
problem. But in the present academic circles for these problems is lack of systematic
research, no consensus on related issues, which provides an opportunity for further study
of this.
Based on the review of domestic and foreign related research results, using the
principal-agent theory, agency cost theory, signaling theory, investor protection theory,
using normative analysis, empirical analysis, contract analysis, along the theoretical
analysis-Empirical Analysis-Countermeasures research route,the topic corporate
governance, the effectiveness of internal control and enterprise risk research”,studies from
the following three parts: the first part is the theory research, reviewed and evaluated the
relevant achievements include the academic circles at home and abroad about the
effectiveness of internal control and enterprise risk; the second part is the empirical
research,including the impact of construction, internal control indicators of assessment of
effectiveness of corporate governance affect the effectiveness of internal control and
corporate governance mechanism and empirical analysis of the effectiveness of internal
control to reduce the enterprise risk effect; the third part is the countermeasure research,
combines with the system background of our country, in order to improve the
effectiveness of internal control, improve the internal governance and external governance
mechanism, put forward a series of institutional arrangements.
In this paper,through the study of the topic, the innovation of this paper lies in: first,
in