终极控制权下的内部控制审计与会计信息质量

发布时间：2018-03-25 20:28

本文选题：终极控制权　切入点：内部控制审计　出处：《天津财经大学》2012年硕士论文

【摘要】：近年来,国内外财务舞弊丑闻不断,会计信息质量广受质疑,严重干扰资本市场秩序,打击投资者信心,为政府监管提出挑战。随着美国颁布萨班斯法案,强制要求上市公司对内部控制有效性进行自我评价,并聘请注册会计师出具内部控制审计报告,世界各国逐步加强对上市公司内部控制的监管。2008年我国财政部等五部门联合发布《企业内部控制基本规范》,随后又联合发布企业内部控制审计指引及其实施意见,逐步要求上市公司实施内部控制审计。公司内部控制及其相关审计成为我国学术界和实务界关注热点。基于以上背景,以我国上市公司内部控制审计为切入点,现有内控审计制度为背景,研究内部控制审计对会计信息质量影响。同时基于终极控制权的研究视角,检验不同终极控制权性质对两者关系影响,进一步丰富相关文献,为相关政策制定实施提供证据,对促进资本市场的健康发展具有一定启示。在文献回顾和理论分析基础上,选取2007-2010年度深圳证券交易所上市的非金融类公司为样本,通过数据收集整理、分析,建立多元回归模型,进而通过描述性统计分计、相关性分析、多元线性回归等实证方法得出结论。其中,盈余管理程度通过修正JONES模型得出,用来衡量会计信息质量。通过理论分析和实证检验,得出以下结论：(1)进行内部控制审计能够促进上市公司提高会计信息质量；(2)相比非国有上市公司,国有上市公司削弱内部控制审计对会计信息质量的促进作用。最后基于以上结论提出相关建议,并指出相关研究存在局限性。
[Abstract]:In recent years, financial fraud scandals at home and abroad have caused widespread doubts about the quality of accounting information, seriously disrupting the order of capital markets, hitting investor confidence, and challenging government regulation. With the promulgation of the Sarbanes Act in the United States, Forcing listed companies to conduct self-evaluation of the effectiveness of internal controls and hiring certified public accountants to issue internal control audit reports, In 2008, China's Ministry of Finance and other five departments jointly issued the basic Standards of Enterprise Internal Control, and then jointly issued guidelines for the audit of enterprises' internal control and their implementation opinions. The internal control and related audit of the listed company has become a hot spot in the academic and practical circles of our country. Based on the above background, taking the internal control audit of listed companies as the breakthrough point and the existing internal control audit system as the background, this paper studies the impact of internal control audit on the quality of accounting information. To test the influence of different ultimate control rights on their relationship, to enrich the relevant literature, to provide evidence for the implementation of relevant policies, to promote the healthy development of the capital market has certain enlightenment. On the basis of literature review and theoretical analysis, the non-financial companies listed on Shenzhen Stock Exchange in 2007-2010 were selected as samples, and multivariate regression model was established through data collection and analysis, and then descriptive statistical score was used. Correlation analysis, multiple linear regression and other empirical methods draw a conclusion, in which earnings management degree is obtained by modifying JONES model, which is used to measure the quality of accounting information. Through theoretical analysis and empirical test, we can draw the following conclusion: (1) Internal control audit can promote the improvement of accounting information quality of listed companies. State-owned listed companies weaken the role of internal control audit in promoting the quality of accounting information. Finally, based on the above conclusions, the author puts forward some suggestions, and points out the limitations of relevant research.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F239.45

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