内部控制、独立审计与国企费用归类操纵

发布时间：2018-05-17 23:17

本文选题：内部控制 + 独立审计　；参考：《北京工商大学学报(社会科学版)》2017年03期

【摘要】："八项规定"引发的国企费用归类操纵行为严重降低了企业会计信息质量。文章利用"八项规定"实施前两年(2010—2011年)和实施后两年(2013—2014年)沪深两市A股上市公司为研究样本,实证了考察内部控制和独立审计对国企费用归类操纵行为的抑制效果。研究发现:相比于内部控制指数较高的国有企业,内部控制指数较低的国有企业的费用归类操纵行为更严重;相比于聘请四大会计师事务所的国有企业,聘请非"四大"的国有企业的费用归类操纵行为更严重。研究表明,完善的内部控制和高质量的独立审计均可有效抑制国企费用归类操纵行为。研究结论对于治理国企费用归类操纵行为,提升"八项规定"政策效果具有重要启示。
[Abstract]:The behavior of state-owned enterprise expense classification and manipulation caused by the eight regulations has seriously reduced the quality of enterprise accounting information. The article uses the "eight provisions" two years before the implementation of the "2010-2011" and two years after the implementation of the "2013-2014) Shanghai and Shenzhen A-share listed companies as the study sample," The effect of internal control and independent audit on the behavior of state-owned enterprise expense categorization and manipulation is investigated empirically. The study found that the cost classification and manipulation behavior of state-owned enterprises with lower internal control index is more serious than that of state-owned enterprises with higher internal control index, and is more serious than that of state-owned enterprises employing the four major accounting firms. The cost classification and manipulation of employing non-big-sized state-owned enterprises is more serious. The research shows that perfect internal control and high quality independent audit can effectively restrain the behavior of state-owned enterprise expense categorization and manipulation. The conclusion of the study has important implications for the management of the behavior of state-owned enterprise expense classification and manipulation and the improvement of the effect of the "eight regulations" policy.
【作者单位】：天津财经大学商学院;
【基金】：国家自然科学基金项目(71272189) 天津财经大学研究生创新基金项目(2013TC002)
【分类号】：F239.4;F275

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