内部控制对会计信息质量影响的研究

发布时间：2018-01-20 05:50

本文关键词： 会计信息内部控制信息质量特征相关性可靠性　出处：《吉林大学》2014年博士论文　论文类型：学位论文

【摘要】：会计信息是维护资本市场稳定与效率的重要工具，具有外部性，在资本市场运行中具有重要的意义。但是会计信息产生于企业内部，会计信息质量在很大程度上取决于企业内部会计信息产生与传递过程。内部控制通过对会计信息产生与传递过程的控制，从而对会计信息质量产生影响。美国以《萨班斯奥克斯利法案》（以下简称“萨班斯法案”）为标志，建立了内部控制评价与审计制度。我国以此为契机，以2008《内部控制基本规范》（以下简称“基本规范”）及其后配套指引为标志建立了内部控制评价及审计制度，希望通过对企业内部控制制度的明确要求，达到提升会计信息整体质量，提升投资者信心，维护资本市场稳定的目的。在此制度背景下，会计界与审计界对内部控制展开了大量的研究，其中对内部控制与会计信息之间关系的研究也取得了大量的研究成果，但是在内部控制对会计信息质量的作用机理以及效果的实证检验方面研究还不够深入，存在较大研究空间。本文则以此为研究契机，在前人研究的基础上，针对内部控制对会计信息质量影响这一问题，运用理论与实证相结合的方法进行研究。本文逻辑上可以分为三部分：第一部分为相关研究的回顾。对于国外的内部控制对会计信息质量的研究，本文以萨班斯法案颁布为时间点，对萨班斯法案颁布前后的研究理论发展与研究现状进行了总结和梳理；对于国内的相关研究，本文则以我国基本规范出台为时间点，对基本规范出台前后的理论发展与研究现状进行了总结和梳理。在对已有研究进行回顾和分析的基础上进行评述，提出本文的研究基础和研究问题。第二部分为理论分析部分。本文分别从会计信息理论与内部控制理论问题的两端出发，总结了以会计信息相关性与可靠性为基本特征的会计信息质量特征框架，同时把内部控制分为内部控制的要素属性与内部控制的信息属性，并总结现有内部控制有效性的评价方法，将其归纳为内部控制的直接评价法和间接评价法。把会计信息可靠性与内部控制要素属性相结合，提出内部控制各要素整体上对会计信息质量产生过程具有保证会计信息可靠性的作用，而且内部控制在经济业务循环中对生成会计信息的过程具有确保会计信息真实可靠的作用，总结提出内部控制对会计信息可靠性的“保证”作用；把会计信息相关性与内部控制信息属性相结合，提出内部控制信息本身具有价值相关性，由于内部控制作用于会计信息生成过程，那么内部控制信息就会作用于会计信息产生一种会计信息的附加价值，同样具有价值相关性，这种作用归纳为“增强”信号的作用。本文形成了两条研究逻辑主线：①内部控制要素属性→作用于会计信息生成过程→确保会计信息真实可靠→“保证”作用；②内部控制信息属性→具有价值相关性→作用于会计信息价值相关性→“增强”作用。从理论发展来看，作者对会计信息理论的发展加以分析，总结出会计信息的核心目的是降低市场中交易费用，会计信息质量就可以总结为对使用者需求的满足程度，在资本市场上会计信息的重要使用者就是外部投资者（股权投资者与债券投资者等），投资者需要真实可靠的会计信息以供其决策需要，其他外部信息使用者（监管机构，中介机构等）在一定程度上都是由于外部投资者的存在而对会计信息质量产生要求。从内部控制理论与制度的发展来看，从投资者视角出发，内部控制与会计信息的目的都是满足投资者决策有用性的需求，而且内部控制报告目标正是为了满足投资者对决策信息的需求，从内部控制与会计信息的目的和内部控制目标与会计信息的关系可以认为，内部控制的目的和目标与会计信息质量具有“相契合”的关系，那么内部控制应该具有保证会计信息可靠性的作用。内部控制理论与制度的重大变革，在很大程度上都与资本市场会计信息舞弊事件相联系，在内部控制相关法律法规中要求企业管理者要对内部控制进行评价，，并对外公开审计后的内部控制信息。那么内部控制的信息对外部投资者应该存在着影响其投资决策的关系，而且这种关系与会计信息有关。本文从有效市场与信号理论的角度对这一问题进行了讨论，从理论上分析内部控制信息通过作用于会计信息影响投资者决策，这是内部控制影响会计信息价值相关性的基础。通过以上两条脉络，作者把会计信息的可靠性与相关性与内部控制的要素属性与信息属性相联系起来，建立一个完整的内部控制→会计信息理论结构。第三部分为实证检验部分。针对内部控制对会计信息可靠性的“保证”作用与会计信息相关性的“增强”信号作用，分析不同实证模型的优缺点与适用性，提出了针对不同的作用机制应适用不同的内部控制评价方法与实证模型。由于会计信息的可靠性与相关性在理论上具有相互独立的关系，同时在实际上又很难整合起来的特点，文章遵从两条独立主线对两种作用分别考察，而没有建立一个综合评价会计信息质量的结构，从而针对一个问题的两个方面应用两种不同的实证方法进行分析。实证研究从各内部控制要素角度对内部控制整体及各要素进行评价，运用修正Jones模型与回归分析相结合，检验内部控制整体与会计信息的可靠性具有相关关系。实证结果基本可以说明内部控制要素整体与会计信息可靠性存在正相关关系。控制环境要素指标、控制活动要素指标与监督要素指标，均有一个或者多个代表指标具有显著的统计意义。但是在本文对内部控制风险评估要素的指标对会计信息可靠性的关系检验中，风险意识和风险分析，虽然也未通过显著性检验，但是在综合模型中其显著性明显增高，而且达到0.15的水平，可以认为内部控制风险评估要素对于会计信息可靠性具有一定的保障作用。在企业内部控制信息与沟通要素指标对会计信息质量的检验中，并没有检验出与企业会计信息可靠性具有较高的相关关系。通过实证结果可以认为，运用内部控制要素的直接评价法发现内部控制要素整体对会计信息可靠性具有“保证”作用。随后，作者以内部控制评价与审计报告的信息与内部控制目标实现程度的信息相结合作为具有“高—中—低”不同水平的内部控制质量信息，运用Ohlson模型，检验了此信息作为“信号”对会计信息与股价的影响。结果与预期基本一致，从模型结果的R2与各指标的p值显著性检验可以认为：低质量内部控制信息具有更高的价值相关性并且会降低会计盈余信息的价值相关性，内部控制信息整体作用于会计信息增加会计信息的价值相关性。高质量的内部控制信息相比于中低质量的内部控制信息，价值相关性更低，在内部控制质量显示为高质量时，会计盈余信息成为决策的主要信息；而低质量的内部控制信息结果显示具有较高的价值相关性，且当内部控制信息显示为低质量时，会计盈余信息的价值相关性降低；而当内部控制信息显示为中质量时，会计盈余信息具有高的价值相关性，而且模型的拟合优度也较高，可以认为此时投资者进行投资决策需要考虑内部控制与会计信息的联合信息。随后的总模型结果中，在回归模型中加入内部控制信息对会计盈余信息的“作用”项。结果显示，从总体来说，在不降低会计盈余信息价值相关性的同时，内部控制对会计盈余信息的作用项通过了显著性检验。由此判断内部控制信息在投资者进行投资决策时，确实对会计信息的“信号”功能具有”增强”的作用。可见，内部控制具有提高会计信息可靠性和增强会计信息价值相关性的作用。本文在内部控制对会计信息影响的理论方面提出了新的思路与观点。①本文运用目的理论、制度变迁与制度经济学相关理论，分析会计信息与内部控制的目的和目标之间的关系，提出了内部控制目的与目标与会计信息目的与目标的“相契合”，深化了内部控制的目的理论。②本文将内部控制分为制度要素属性与信息属性，提出针对不同的属性作用应分别采取内部控制的直接评价法与间接评价法，并针对本文研究的内容予以实证检验。针对不同的属性特征，采用与之相适用的内部控制评价方法，此工作深化了内部控制实证的理论。本文从外部投资者的视角对内部控制的会计信息方面的经济后果进行研究，有助于增强我国会计信息质量，提升资本市场资源配置效率，同时，完善我国内部控制制度，推动我国资本市场相关制度的发展，为我国社会主义经济建设作出贡献。
[Abstract]:Accounting information is an important tool to maintain the stability of the capital market and the efficiency, externality, has important significance in the capital market. But the production of accounting information in the enterprise, the quality of accounting information depends largely on the enterprise internal accounting information generation and transfer process. The internal control through the control on Accounting information and transfer the process, which affects the quality of accounting information. In the United States "Sarbanes Oxley Act > (hereinafter referred to as the" Sarbanes act ") as a symbol, to establish internal control evaluation and auditing system of our country. As an opportunity, the basic norms of internal control > 2008< (hereinafter referred to as the" basic norms ") and established guidelines the control system of internal audit and evaluation as a symbol of hope through the clear requirements of the internal control system of enterprises, improve the overall quality of accounting information, to enhance the investment Investor confidence, maintain the stability of the capital market. On this background, the accounting profession and the auditing profession has launched a lot of research on the internal control, the research on the relationship between internal control and accounting information have also made a lot of research, but the research on the control of the quality of accounting information in the internal mechanism and effect the empirical test is not enough, there is a big research space. This paper tries to study the opportunity, on the basis of previous research, in view of the effect of internal control on the quality of accounting information, the research method of combination of theory and empirical.
This paper can be logically divided into three parts:
The first part reviews for related research. For the research on the quality of accounting information of internal control abroad, based on the Sarbanes act as the time point, summarizes and combs the research theory development and research status of Sarbanes before and after the enactment of the bill; for the domestic related research, this paper is based on China's basic standard for time point to the development of theory and research status before and after the introduction of the basic norms are summarized and reviewed. Combing based on review and analysis of existing research, this paper puts forward the research basis and research problems.
The second part is the theoretical analysis. This paper from the accounting information theory and the theory of internal control problems of both ends, summarizes the characteristics of accounting information quality in the framework of relevance and reliability of accounting information is the basic characteristic, the internal control is divided into elements and attributes of internal control information of internal control, and evaluate effective control the existing internal method, which can be classified into direct internal control evaluation method and indirect evaluation method. The reliability of accounting information and internal control attribute combination, put forward the internal control of accounting information quality on the whole process of the elements is to ensure the reliability of accounting information, and the internal control in the economic cycle of business process the generation of accounting information has a role in ensuring the reliability of accounting information, put forward the internal control on the reliability of accounting information "Guarantee"; the relevance of accounting information and internal control information attribute combination of the internal control information has value relevance, because the internal control function in the generation process of accounting information, so the added value of the internal control information will have a role in accounting information of accounting information, also has value relevance, which is summed up as "enhanced signal function. In this paper, the formation of a two paper: the elements of internal control, acting on the attribute of accounting information generated in the process, to ensure true and reliable accounting information to" guarantee "; the internal control information, attribute has value relevance, acting on the value relevance of accounting information, the" enhanced "role.
From the perspective of the theory development, the author analyzes the development of accounting information theory, summed up the core objective of accounting information is to reduce market transaction costs, the quality of accounting information can be summarized as the satisfaction degree of users needs, in the capital market is an important user of accounting information is external investors (equity investors and bond investors, etc.) investors need reliable accounting information for the decision-making needs, other external information users (regulators, intermediaries) to a certain extent is due to external investors and the quality of accounting information production requirements. From the development of internal control theory and system, starting from the perspective of investors, internal control and accounting the purpose of information is to meet the needs of investors' decision usefulness, and report on internal control goal is to meet the investment decision The information needs from the relationship between the purpose and objectives of internal control and internal control of accounting information and accounting information can be considered, with "fit" the internal control objectives and goals and the quality of accounting information, so the internal control should ensure that the accounting information has reliable effect.
Major changes in the internal control theory and system, are largely associated with accounting information fraud, capital market, control of the relevant laws and regulations in enterprise management to the evaluation of internal control in internal and external, internal control information disclosure of audit of internal control. So the information should affect the investment the decision for external investors, and the relationship with the relevant accounting information. This paper from the theory of effective market and signal are discussed from the point of view of this problem, the analysis of internal control information by acting on the accounting information affects the investors in decision-making theory, which is based on influence the value relevance of accounting information of internal control.
Through the above two contexts, the author connects the reliability and relevance of accounting information with the attributes and information attributes of internal control, and establishes a complete internal control, accounting information theory structure.
The third part is the empirical part. According to the internal control of the reliability of accounting information "guarantee" function is related to the accounting information of the "enhanced" signal effect, advantages and disadvantages and applicability analysis of different empirical model, puts forward the different mechanism should be used in the evaluation method and empirical model of internal control. The reliability and relevance the accounting information is independent of each other in theory, at the same time it is very difficult to integrate the features actually, the follow two independent main line of the two kinds of effects were investigated, and the structure did not establish a comprehensive evaluation of the quality of accounting information, thus two aspects to a problem using two different empirical the method of analysis.
An empirical study on the elements of internal control from the perspective on the evaluation of the overall internal control elements, the modified Jones model and regression analysis combined with correlation between the reliability of accounting information and the overall internal control test. The empirical results illustrates the basic internal control there is a positive correlation between the element and the reliability of accounting information. The overall control environment factors control activities, indicators and supervision indicators, the significant statistical significance has one or more indicators. But in this index on the risk assessment of internal control elements on the relationship between the reliability of accounting information inspection, risk awareness and risk analysis, although it did not pass the significant test, but in the integrated model significantly increased, and reached the level of 0.15, can be considered the internal control risk assessment factors for the reliability of accounting information It has a certain role. The control index information and communication elements in the enterprise internal inspection on the quality of accounting information, did not examine the correlation between accounting information and has high reliability. The empirical results can be found that direct evaluation method using the internal control elements of the internal control elements with "guarantee" of accounting the reliability of the information.
Subsequently, information and internal control objectives based on the evaluation of internal control and audit report of the degree of realization of information combination of the quality of internal control information has a "high - low" levels, using the Ohlson model to test this information as a "signal" to the accounting information and stock price. And the expected results basically, from the result of the model R2 and the index value of P significant test can be considered: the value relevance of information has higher value relevance of accounting earnings information and reduce the internal control of low quality, the value relevance of internal control information integration function to increase the accounting information to the accounting information of high quality internal control information compared in the low quality of internal control information, the value relevance of lower in internal quality control showed high quality, accounting information has become the main information and decision making; The low quality of the internal control information shows that the value relevance is higher, and when the internal control information is of low quality, reduce the value relevance of accounting earnings information; and when the internal control information display for the quality of accounting information, has a high value of correlation, and the goodness of fit of the model is also higher. You can think the investment decisions of investors need to consider the joint information of internal control and accounting information. Then the total model results, in the regression model with the internal control information of accounting earnings information "effect". The results showed that, in general, does not reduce the earnings value relevance of the accounting information at the same time, the internal control of the role of accounting information through a significant test. The internal control information before making investment decisions investors, indeed on accounting information" The function of the signal has the function of "strengthening". It can be seen that internal control can improve the reliability of accounting information and enhance the relevance of the value of accounting information.
Put forward ideas and views the new theory of the control effect on the accounting information in the interior. This paper use objective theory, institutional change and institutional economics theory, analyzes the relationship between accounting information and the internal control objectives and goals, put forward the goals and objectives of internal control of accounting information and the purpose and objectives of the "fit" the purpose of deepening the theory of internal control. This paper will be divided into internal control elements of the system attributes and attribute information, according to different attributes should take the internal control evaluation method and direct indirect evaluation method, and according to the contents of this paper are empirical test. According to the characteristics of different attributes, the internal control the evaluation method suitable with this work, deepen the theory of internal control empirical. This paper from outside investors perspective on the internal control of accounting information. Research on the economic consequences of the panel will help to enhance the quality of accounting information and enhance the efficiency of resource allocation in capital market. Meanwhile, we should improve our internal control system, push forward the development of our capital market system, and contribute to our socialist economic construction.

【学位授予单位】：吉林大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：F275;F239.4;F832.51

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