企业内部控制信息披露与会计稳健性
发布时间：2018-08-11 16:40
【摘要】：随着《企业内部控制配套指引》的颁布实施,我国迎来了内部控制信息强制披露时代,完善的内部控制体系对于维护企业财产安全、改善经营管理、提高经济效益有着重要意义,已成为企业持续发展的必要保障。企业内部控制信息的披露成为各界关注的焦点,而作为内部控制信息披露的重要表现形式,内部控制缺陷披露引发了学术界和实务界的关注热潮。基于我国内部控制制度的实施背景,本文系统检验了内部控制强制披露与会计稳健性的实证关系,还对内部控制自愿披露阶段,内部控制质量与会计稳健性的关系做出总结。研究发现：(1)存在内部控制缺陷的公司,其会计稳健性较低；(2)内部控制自愿披露阶段披露内部控制鉴证报告的公司,内部控制质量较高,其会计稳健性也更高。 本文的研究为内部控制领域方面的理论研究提供新的经验证据,为我国内部控制体系的实施效果提供了初步证据,为政策制定部门完善内部控制规范提供政策性建议,为企业提高内部控制运行效率提供理论参考,为内部控制信息披露的研究提供了一种可借鉴的新思路。
[Abstract]:With the promulgation and implementation of the guidelines for Internal Control of Enterprises, China has ushered in the era of compulsory disclosure of internal control information. The perfect internal control system can safeguard the property safety of enterprises and improve the management and management of enterprises. Improving economic benefits is of great significance and has become a necessary guarantee for the sustainable development of enterprises. The disclosure of enterprise internal control information has become the focus of attention, and as an important form of internal control information disclosure, the disclosure of internal control defects has aroused the attention of academic and practical circles. Based on the background of the implementation of internal control system in China, this paper systematically examines the empirical relationship between mandatory disclosure of internal control and accounting conservatism, and summarizes the relationship between internal control quality and accounting conservatism in the stage of voluntary disclosure of internal control. The results show that: (1) the companies with internal control defects have lower accounting conservatism; (2) the companies that disclose the internal control authentication report at the stage of voluntary disclosure of internal control have higher internal control quality and higher accounting conservatism. The research in this paper provides new empirical evidence for the theoretical research in the field of internal control, preliminary evidence for the implementation effect of the internal control system in our country, and policy advice for the policy-making department to perfect the internal control norms. It provides a theoretical reference for enterprises to improve the efficiency of internal control operation, and provides a new idea for the study of internal control information disclosure.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F233
本文编号：2177604
[Abstract]:With the promulgation and implementation of the guidelines for Internal Control of Enterprises, China has ushered in the era of compulsory disclosure of internal control information. The perfect internal control system can safeguard the property safety of enterprises and improve the management and management of enterprises. Improving economic benefits is of great significance and has become a necessary guarantee for the sustainable development of enterprises. The disclosure of enterprise internal control information has become the focus of attention, and as an important form of internal control information disclosure, the disclosure of internal control defects has aroused the attention of academic and practical circles. Based on the background of the implementation of internal control system in China, this paper systematically examines the empirical relationship between mandatory disclosure of internal control and accounting conservatism, and summarizes the relationship between internal control quality and accounting conservatism in the stage of voluntary disclosure of internal control. The results show that: (1) the companies with internal control defects have lower accounting conservatism; (2) the companies that disclose the internal control authentication report at the stage of voluntary disclosure of internal control have higher internal control quality and higher accounting conservatism. The research in this paper provides new empirical evidence for the theoretical research in the field of internal control, preliminary evidence for the implementation effect of the internal control system in our country, and policy advice for the policy-making department to perfect the internal control norms. It provides a theoretical reference for enterprises to improve the efficiency of internal control operation, and provides a new idea for the study of internal control information disclosure.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F233
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