上市公司内审部门设置对盈余管理影响的实证研究

发布时间：2018-02-09 00:27

本文关键词： 内部审计盈余管理公司治理上市公司　出处：《东北大学》2007年硕士论文　论文类型：学位论文

【摘要】：世通公司丑闻的揭露,使各界人士将关注的焦点从企业的外部环境转向企业的内部审计。由于内部审计在企业经营管理中处于极其重要的地位,它既是企业内部控制机制的重要组成部分,又是监督与评价内部控制的主要手段,因此,人们把内部审计当作“企业良心”,当作维护企业道德文化的最后一道防线。世通公司内部审计人员对38亿美元费用违规列入资本支出项目的揭示,使内部审计揭露管理层盈余管理的作用得到了公众和监管部门的肯定。内部审计的公司治理作用开始被人们所重视,是否设置内部审计部门以及内部审计部门隶属层次问题成为研究焦点。管理层盈余管理问题,是公司治理所要解决的主要问题之一,内部审计在公司治理结构中的重要作用无疑会对限制管理层进行盈余管理产生影响。我国上市公司管理层盈余管理问题十分严重,并已产生相当大的危害,目前急需找到一个相对有效的方法来完善公司治理结构,限制管理层盈余管理行为’。我国内部审计问题研究还处在初步阶段,由于我国学术界在内部审计部门设置以及盈余管理方面的研究主要集中在规范研究的层面,缺乏实证方面的支持,证券监管机构、投资者、管理层对于内部审计的治理作用的认识还不是十分深刻。因此,本文希望能够为相关研究提供实证证据。本文的研究将提供中国证券市场环境下盈余管理与内审部门设置方面的实证证据。本文在对国内外有关内部审计部门设置和盈余管理问题研究成果综述的基础上,借鉴国内外相关规范、实证研究的成果,通过理论分析和实证检验的方法探求我国上市公司内审部门设置对盈余管理的影响,希望能够提出一些改善我国上市公司内审部门设置方面的建议,完善我国公司治理结构,进一步加强内部审计在公司治理方面的作用,限制管理层盈余管理行为。本文将1997年——2004年上市的沪市A股上市公司作为研究对象,使用截面琼斯模型衡量盈余管理程度,综合运用了描述性分析、应计利润分离法、回归模型等方法,系统地研究了内部审计部门设置与对盈余管理的影响。研究结果发现,上市公司盈余管理程度与内审部门的设立以及内审部门的隶属层次均为不显著的负相关关系。这说明了我国内部审计能够在一定程度上限制管理层进行盈余管理,但其作用没有得到充分发挥。本文对此进行了专门的分析,并提出了制定、完善内部审计的相关规范；提高内部审计的组织地位；拓展内部审计的职能与范畴；改进内部审计的技术；提高从业人员素质,完善群体结构等相关建议。
[Abstract]:The disclosure of the WorldCom scandal has made people from all walks of life change their focus from the external environment of the enterprise to the internal audit of the enterprise. Since internal audit plays an extremely important role in the management of the enterprise, It is not only an important part of the enterprise internal control mechanism, but also the main means to supervise and evaluate the internal control. Internal auditing is regarded as the "corporate conscience" and the last line of defense to preserve the corporate ethical culture. The disclosure by the internal auditors of WorldCom that the $3.8 billion expense was included in the capital expenditure project, The role of internal audit in revealing management earnings management has been recognized by the public and regulatory authorities. Whether to set up the internal audit department and the subordinate level of the internal audit department has become the research focus. The problem of management earnings management is one of the main problems to be solved in corporate governance. The important role of internal audit in corporate governance structure will undoubtedly have an impact on restricting management to carry out earnings management. The problem of management earnings management of listed companies in China is very serious and has caused considerable harm. At present, it is urgent to find a relatively effective method to perfect the corporate governance structure. The research on internal audit in our country is still in the initial stage, because the research on the establishment of internal audit department and earnings management in our academic circles is mainly focused on the level of normative research. Lack of empirical support, securities regulators, investors, management of the governance role of internal audit is not very profound understanding. This paper hopes to provide empirical evidence for relevant research. The research in this paper will provide empirical evidence on earnings management and internal audit department setting in the environment of Chinese securities market. On the basis of summarizing the research results of internal audit department setup and earnings management at home and abroad, this paper draws lessons from relevant domestic and foreign norms and empirical research results. Through the method of theoretical analysis and empirical test, this paper explores the influence of the establishment of internal audit department on earnings management of listed companies in China, and hopes to put forward some suggestions on improving the setting up of internal audit department of listed companies in China and perfect the corporate governance structure of our country. Further strengthen the role of internal audit in corporate governance, limiting management earnings management behavior. In this paper, the A-share listed companies listed in Shanghai Stock Exchange from 1997 to 2004 are taken as the research object. The cross-section Jones model is used to measure the earnings management degree. The methods of descriptive analysis, accrual profit separation, regression model and so on are used in this paper. This paper systematically studies the impact of internal audit department setting and earnings management. There is no significant negative correlation between the degree of earnings management of listed companies and the establishment of internal audit department and the subordinate level of internal audit department, which indicates that internal audit in China can restrict the management of earnings management to a certain extent. But its function has not been given full play. This article has carried on the specialized analysis to this, and has proposed the formulation, consummates the internal audit related standard, enhances the internal audit organization status, expands the internal audit function and the scope; Improve the internal audit technology; improve the quality of practitioners, improve the group structure and other relevant suggestions.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F275;F239.45;F276.6;F224

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