内部控制指数与盈余管理的相关性研究

发布时间：2018-02-02 17:53

本文关键词： 内部控制指数盈余管理上市公司　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，美国几家大公司相继爆出丑闻。2002年，安然公司财务造假事件轰动全球，世界通讯、施乐公司相继其后爆出财务丑闻。与此同时，四大会计师事务所经常被牵扯到财务造假事件中，很难做到独善其身。在中国，蓝田证券欺诈案、银广厦财务业绩造假、国美黄光裕被调查事件、毒奶粉“三氯氰胺”事件等近些年爆出的丑闻让我们反思。除了获取巨额利润，企业内部控制的薄弱也是以上国内外多家知名企业进行盈余管理行为、操纵其财务报表利润的根本原因。为了加强内部控制建设，从1992年到2013年，COSO委员会出台了一系列的相关文件，对内部控制的五要素和五目标不断的修改完善。我国在借鉴了国外关于企业内部控制的经验，结合本国国情，，也相继出台了关于我国企业内部控制的相关要求，我国企业内部控制也逐步进入到成熟阶段。盈余管理行为会影响财务报告的可靠性，误导财务报表的使用者做出错误的决策，危害利益相关者的权益。而有效的企业内部控制会使财务报告的可靠性提高，降低企业利益相关者的损失，因为内部控制将“为财务报告的可靠性提供合理保证”。那么，在我国，合理的内部控制是不是能够预防盈余管理行为的发生？本文就这一问题展开研究。本文以2012年深市A股上市公司（剔除ST企业和金融类企业）的数据为研究样本，按照内部控制的五目标，分定量和定性指标采用主成分分析法合成内部控制指数，评估样本内部控制质量。因变量盈余管理的度量，则采用利润分离法，用琼斯模型回归出可操纵性应计利润DA，并用DA的绝对值代表公司盈余管理水平。并根据本文的研究内容，在借鉴了国内外学者的研究方法后，建立回归模型，检验内部控制与盈余管理之间的关联性。然后用内部控制五个一级目标下的20个二级指标直接加总得到的内部控制指数以及用修正的琼斯模型重新计算出盈余管理进行稳健性检验。结果发现，我国企业的内部控制越强，其应计项目的盈余管理行为越少。据此，本文提出了两点政策建议：（1）强制企业披露由外部第三方出具的内控审计报告；（2）鼓励相关学者对内部控制指数进行研究，形成一套比较全面的内控评价体系。本文的创新之处在于从内部控制目标角度切入，在合成的过程中，采用数据库和手工相结合的方式，对内部控制指数的合成考虑的比较全面，合成的指数能够比较客观的反映企业的内部控制状况。
[Abstract]:In recent years, several major companies in the United States have a scandal. In 2002, Enron financial fraud caused a worldwide stir, WorldCom, Xerox after the financial scandal. At the same time. The four major accounting firms are often involved in financial fraud, and it is difficult to get away from it. In China, the Blue Field Securities Fraud case, Yinguangxia's financial performance fraud, and Gome Wong Kwong Yu have been investigated. Toxic milk powder "melamine" incidents and other scandals in recent years let us reflect. In addition to making huge profits, the weakness of internal control is also the earnings management behavior of many well-known enterprises at home and abroad. In order to strengthen the construction of internal control, COSO committee issued a series of related documents from 1992 to 2013. The five elements and five objectives of internal control are constantly modified and perfected. Our country has drawn lessons from foreign experience on internal control of enterprises, combined with the national conditions, has also issued the related requirements of internal control of enterprises in our country. Our country enterprise internal control also enters the mature stage step by step. Earnings management behavior will affect the reliability of financial reports and mislead the users of financial statements to make wrong decisions. The effective internal control of the enterprise will improve the reliability of the financial report and reduce the loss of the stakeholders. Because internal control will "provide reasonable assurance for the reliability of financial report". So, can reasonable internal control prevent earnings management behavior in our country? This paper studies this problem. This paper takes the data of A share listed companies in Shenzhen Stock Exchange in 2012 (excluding St enterprises and financial enterprises) as the research samples, according to the five objectives of internal control. The internal control index is synthesized by the principal component analysis method and the internal control quality is evaluated. The profit separation method is used to measure the earnings management of dependent variables. We use Jones model to regress the maneuverability accrual profit DAand use the absolute value of DA to represent the earnings management level of the company. According to the research content of this paper, we draw lessons from the research methods of domestic and foreign scholars. Establish regression model. Examine the correlation between internal control and earnings management. Then use the 20 secondary indicators under the five primary objectives of internal control to add up the internal control index directly and recalculate the surplus with the modified Jones model. Management is tested for robustness. The results show that. The stronger the internal control of Chinese enterprises, the less earnings management behavior of accrual items. Accordingly, this paper puts forward two policy recommendations: 1) forcing enterprises to disclose internal audit reports issued by external third parties; (2) encouraging relevant scholars to study the internal control index to form a comprehensive evaluation system of internal control. The innovation of this paper is from the perspective of internal control objectives, in the process of synthesis, using the combination of database and manual way, the synthesis of internal control index is considered more comprehensively. The composite index can objectively reflect the internal control situation of the enterprise.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F276.6;F832.51

【参考文献】