我国上市公司内部控制质量与盈余管理关系研究

发布时间：2018-07-06 20:43

本文选题：内部控制 + 内部控制指数　；参考：《内蒙古财经大学》2012年硕士论文

【摘要】：随着我国证券市场的日益繁荣，上市公司盈余管理问题逐渐凸现，已经成为我国会计理论界和实务界关注的热点问题之一。由于盈余管理的对象是会计信息，而会计信息与上市公司内部控制之间有着密切的联系，再加上2008年我国《内部控制基本规范》及相配套的《内部控制应用指引》、《内部控制评价指引》、《内部控制审计指引》的出台，通过实证检验的方法来探讨我国上市公司内部控制与盈余管理之间的深层关系，，将为促进上市公司加强内部控制，抑制其盈余管理行为提供有力依据，具有重要的理论和现实意义。本文首先介绍了盈余管理和内部控制的涵义和相关理论基础，并从理论角度和内部控制各要素的角度分析了两者关系。接着，本文收集了2010年披露了内部控制指数的上市公司，剔除了金融类上市公司为对象，运用描述性统计、均值差异检验和多元线性回归的方法，探讨了内部控制与盈余管理之间的相关性。实证研究是本文的核心，主要分为两部分。第一部分是对盈余管理的计量进行实证研究。本文在评价各种计量模型的基础上，结合我国证券市场及本文研究的实际情况，分别选择了陆建桥（1999）扩展的琼斯模型和Roychowdhury（2006）的真实盈余管理评价模型，对样本公司年报数据进行回归分析，以会计选择盈余管理和真实活动盈余管理指标衡量盈余管理的程度。第二部分是对公司内部控制与盈余管理的相关性进行实证研究。本文以内部控制指数作为衡量内部控制质量的指标，为了控制其他因素对盈余管理的影响，加入了公司治理、公司业绩、管理层特征和公司经营复杂程度等维度的指标作为控制变量，通过线性回归分析。实证结果表明，高质量的内部控制将对上市公司的会计选择盈余管理行为和真实活动盈余管理都会起到一定的遏制作用，而且，公司的一些内在特征和治理因素也会影响到上市公司的内部控制和盈余管理行为。考虑到内部控制的质量会受到公司治理结构的影响，进一步分析了不同治理结构下的内部控制质量对盈余管理的影响。本文分别采用代表股权性质、股权结构、董事会特征、监事会特征的变量来描述公司治理结构。按公司治理结构变量对样本进行分组检验，研究发现，内部控制对盈余管理的影响程度会受到股权性质、股权结构、董事会特征、监事会特征等因素的影响。最后，本文针对我国目前内部控制中存在的问题，提出了相关建议。
[Abstract]:With the increasing prosperity of China's securities market, earnings management problems of listed companies have gradually emerged, which has become one of the hot issues of accounting theory and practice in our country. As the object of earnings management is accounting information, there is a close relationship between accounting information and the internal control of listed companies. In addition, in 2008, the basic norms of Internal Control in China and the corresponding guidelines for the Application of Internal Control, the guidelines for Evaluation of Internal Control, and the guidelines for Internal Control Audit were issued. The deep relationship between the internal control and earnings management of listed companies in China will be discussed by the method of empirical test, which will provide a strong basis for promoting the internal control of listed companies and restraining their earnings management behavior. It has important theoretical and practical significance. This paper first introduces the meaning and theoretical basis of earnings management and internal control, and analyzes the relationship between them from the angle of theory and internal control. Then, this paper collected the listed companies that disclosed the internal control index in 2010, excluded the financial listed companies as the object, used descriptive statistics, mean difference test and multiple linear regression method. The correlation between internal control and earnings management is discussed. Empirical research is the core of this paper, mainly divided into two parts. The first part is the empirical study of earnings management measurement. Based on the evaluation of various econometric models, this paper selects the extended Jones model of Lu Jianqiao (1999) and the real earnings management evaluation model of Roychowdhury (2006), respectively, based on the stock market in China and the actual situation of this paper. Through regression analysis of sample company's annual report data, the degree of earnings management is measured by accounting choice earnings management and real activity earnings management index. The second part is an empirical study on the correlation between internal control and earnings management. In order to control the influence of other factors on earnings management, this paper takes the internal control index as the index to measure the quality of internal control. The management characteristics and the management complexity are taken as control variables by linear regression analysis. The empirical results show that the high quality internal control will play a certain role in deterring the behavior of accounting choice earnings management and the real earnings management of listed companies. Some internal characteristics and governance factors will also affect the internal control and earnings management behavior of listed companies. Considering that the quality of internal control will be affected by the corporate governance structure, this paper further analyzes the influence of internal control quality on earnings management under different governance structures. This paper describes the corporate governance structure by using the variables of representative equity nature, ownership structure, board characteristics and supervisory board characteristics. By grouping the samples according to the variables of corporate governance structure, it is found that the influence of internal control on earnings management will be affected by the property of equity, the structure of ownership, the characteristics of board of directors, the characteristics of supervisory board and so on. Finally, this paper puts forward some relevant suggestions in view of the problems existing in the current internal control of our country.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51;F224

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