金融类上市公司内部控制质量与会计稳健性关系研究

发布时间：2018-01-13 13:12

本文关键词：金融类上市公司内部控制质量与会计稳健性关系研究　出处：《中南大学》2014年硕士论文　论文类型：学位论文

【摘要】：摘要：金融类企业掌握一国的经济命脉,且兼具高风险特点。目前,金融工具的不断创新以及金融环境的瞬息万变都使得加强金融机构内部控制建设及风险管理成为必然趋势。会计稳健性是被学术界普遍认可的盈余质量重要特征,贯彻实施稳健性原则必将是强化我国金融行业风险监管并促进我国会计制度改革与国际接轨的重要举措。本文主要运用实证研究的方法,选取我国金融类上市公司2007-2011年数据作为样本,从金融类上市公司披露的内部控制信息情况出发,采用更全面客观的熵权法对内部控制质量进行量化,并运用应计-现金流和盈余变化持续性两种稳健性计量模型对我国金融类上市公司内部控制质量与会计稳健性关系进行了探讨,得出以下结论：(1)随着内部控制相关法律法规对上市公司,尤其是金融行业上市公司的内部控制建设和信息披露的要求越来越严格,2007-2011年,我国金融行业上市公司内部控制质量指数呈下降趋势,说明我国金融行业上市公司内部控制日趋完善。(2)金融类上市公司盈余存在会计稳健性。(3)金融类上市公司内部控制质量与会计稳健性正相关。(4)内部控制质量较上一年份提高的企业其会计稳健性比内部控制质量没有提高的企业高。
[Abstract]:Abstract: financial enterprises grasp the lifeline of a country's economy, and has the characteristics of high risk. At present, the changing innovation of financial tools and financial environment of financial institutions have made to strengthen the construction of internal control and risk management has become an inevitable trend. Accounting conservatism is an important feature of earnings quality generally recognized by academic circles, implement the principle of conservatism will is to strengthen the risk supervision of China's financial industry is an important measure to promote the reform of our country's accounting system with international standards.
This article mainly uses the method of empirical research, selected financial listed companies in China 2007-2011 years as the sample data, the internal control information from the financial listed companies disclosure of the internal control quality is quantified by using entropy method is more comprehensive and objective, and the use of the accrual cash flow and the persistence of earnings change two robustness the econometric model has carried on the discussion to the financial listed companies in China the relationship between the quality of internal control and accounting conservatism, draw the following conclusions: (1) with the relevant laws and regulations on internal control of listed companies, especially in the financial industry listed company's internal control and information disclosure requirements for the construction of more and more strict, 2007-2011 years, China's financial industry the listed company internal control quality index showed a downward trend, China's financial industry shows that the internal control of listed companies is becoming more and more perfect. (2) there are financial listed company earnings Accounting conservatism. (3) the internal control quality of financial listed companies is positively correlated with accounting conservatism. (4) the internal control quality is higher than that of the previous year, and its accounting conservatism is higher than that of internal control enterprises.

【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.3;F830.42

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