内部控制缺陷、审计意见与真实盈余管理的关系研究

发布时间：2018-01-06 05:39

本文关键词：内部控制缺陷、审计意见与真实盈余管理的关系研究　出处：《北京交通大学》2015年硕士论文　论文类型：学位论文

【摘要】：本世纪初美国安然、世通等财务造假丑闻曝光后,美国政府为了重振投资者对资本市场的信心和更好的保护投资者的利益,于2002年颁布了Sarbanes-Oxley法案。该法案强制要求上市公司披露内部控制信息,置企业内部控制于公众监督之下,从而引起了学者们对内部控制与盈余管理相关关系的关注。本文从我国内部控制体系建设情况入手,对国内外内部控制、真实盈余管理和内部控制与盈余管理关系的研究成果进行了回顾与总结,在文献综述和理论分析的基础上,结合内控缺陷的披露特征和内控审计信息的披露特点,提出了相关假设并据此进行了研究设计,通过对2008-2013年度A股上市公司的相关财务数据进行回归分析和相关性研究,探讨了内部控制缺陷对真实盈余管理的作用、内部控制审计对真实盈余管理的影响以及内控缺陷与内控审计在影响真实盈余管理方面的交互作用,并并根据数据结果,分析我国现存内部控制体系建设的成效,同时针对我国国情,阐述了内部控制披露制度的现存问题,以及对政府、企业、投资人就如何健全完善我国内部控制体系问题提出了相应建议,具有较强的理论和现实意义。实证结果表明,内部控制缺陷与真实盈余管理之间存在显著正相关关系。具体表现在存在内控缺陷的公司真实盈余管理程度越高,而缺陷越严重该现象越明显。内部控制审计与真实盈余管理存在线性相关关系。体现为进行内控审计能有效抑制真实盈余管理,并且被出具的审计意见越好效果越明显。但在存在内控缺陷的公司中进行内控审计却没有相应抑制作用,反而有刺激效果。此外,本文为我国现行内部控制制度的有效性与披露制度在资本市场经济现实中的良好适用性提供了经验数据,同时也为我国监管部门在坚持以内部控制缺陷为核心指标对内部控制有效性进行评价的原则下,试图通过完善内部控制缺陷的认定与披露体系来进一步增强内部控制的有效性提供了实践的保证。本文考察了我国目前内部控制体系的建立健全情况以及内部控制制度的有效性,从内部控制缺陷和内部控制审计两个角度来考虑其对盈余管理程度影响,并且按照内控缺陷的认定分类,具体讨论了是否存在内控缺陷、内控缺陷严重程度、是否进行内控审计、内控审计意见类型对经营活动现金流操纵、生产性操纵、酌量性费用操纵这三种真实活动盈余操纵手段选择的影响,一定程度上对我国内部控制与盈余管理相关研究提供了实证数据、填补了相应空白,为相关政策提供了经验支持。
[Abstract]:After financial fraud scandals such as Enron and WorldCom came to light at the beginning of this century, the US government sought to restore investors' confidence in the capital market and better protect the interests of investors. The Sarbanes-Oxley Act was enacted in 2002, which obliges listed companies to disclose information about internal controls and place them under public scrutiny. Therefore, scholars pay attention to the relationship between internal control and earnings management. Starting with the construction of internal control system in China, this paper reviews and summarizes the research results of internal control, real earnings management and the relationship between internal control and earnings management at home and abroad. On the basis of literature review and theoretical analysis, combined with the disclosure characteristics of internal control defects and internal audit information, this paper puts forward the relevant assumptions and designs accordingly. Through regression analysis and correlation research on the financial data of A-share listed companies in 2008-2013, this paper discusses the effect of internal control defects on real earnings management. The impact of internal control audit on real earnings management and the interaction between internal control defects and internal control audit in influencing real earnings management, and according to the results of the data. This paper analyzes the effectiveness of the construction of the existing internal control system in China, at the same time, according to the situation of our country, expounds the existing problems of the internal control disclosure system, as well as the government, enterprises. The investors put forward some suggestions on how to perfect the internal control system of our country, which has strong theoretical and practical significance. The empirical results show that there is a significant positive correlation between internal control defects and real earnings management. The more serious the defect, the more obvious this phenomenon is. There is a linear correlation between internal control audit and real earnings management, which shows that internal control audit can effectively restrain real earnings management. And the audit opinion issued the better the effect is more obvious. But the internal control audit in the existence of internal control defects in the company did not have the corresponding inhibition effect, but has the stimulation effect. This paper provides empirical data for the effectiveness of the current internal control system and the good applicability of the disclosure system in the reality of the capital market economy. At the same time, it is also the principle that China's regulatory authorities adhere to the internal control defects as the core index to evaluate the effectiveness of internal control. Attempts to improve the internal control defects identification and disclosure system to further enhance the effectiveness of internal control provides a practical guarantee. This paper examines the establishment of the current internal control system and the effectiveness of the internal control system, from the internal control defects and internal control audit to consider its impact on earnings management. And according to the classification of internal control defects, the paper discusses whether there are internal control defects, the severity of internal control defects, whether to conduct internal control audits, and whether the types of internal audit opinions manipulate the cash flow of business activities. The influence of productive manipulation and discretionary cost manipulation on the choice of earnings manipulation means provides empirical data for the study of internal control and earnings management in China to a certain extent and fills the corresponding gaps. Provides the experience support for the related policy.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275;F239.4

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