内部控制环境对会计信息质量的影响研究

发布时间：2018-03-02 01:00

本文关键词： 内部控制环境会计信息失真 IPO造假公司治理　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：会计信息是维护资本市场稳定的重要基础,是各利益相关者订立交易的重要根据,具有非常显著的外部性。但是会计信息本身产生于企业内部,其质量受到企业内部会计处理方法,信息传递等多方面的影响。内部控制制度可以通过影响会计信息传递的过程从而影响企业会计信息的质量。自“安然事件”以来,美国发布了《萨班斯奥克斯利法案》并以此为标志在世界范围内开始强调内部控制建设。学术界也针对会计信息质量和内部控制展开了大量研究,但在具体到内部控制环境这一控制要素上,过往的研究还是不够深入。本文就以此为契机,以内部控制环境这一要素为切入点,运用理论联系实际的方法,研究其对企业会计信息质量的影响,对此类研究做一补充。内部控制作为一种先进的公司治理机制,保证其有效运行是维护企业财产安全、提升经营效果、改善报告质量的重要保障。而内部控制环境是内部控制发挥作用最重要的基础,对企业会计信息质量的重要性也因此不言而喻。无论是公司的内部结构、人力资源政策还是企业文化均会直接影响企业的会计信息质量。因此本文从内部控制环境入手,结合2016年刚发生的“欣泰电气”IPO造假案,根据内部控制环境的关键控制点分析其对会计信息质量的影响,并提出了相应的政策建议。为展开上述研究,本文首先结合现阶段我国普遍存在的企业会计信息失真现象整理了会计信息失真的和内部控制环境的研究背景,并阐明了研究的意义和方法;其次,本文对内部控制环境、会计信息失真等相关的文献进行回顾与梳理,然后结合理论分析了内部控制环境对会计信息质量的影响机理,并以最新发生的“欣泰电气”退市事件为研究案例,具体地分析了内部控制环境对企业财务信息质量的影响。最后,本文针对“欣泰电气”案例中存在的内部控制环境缺陷,提出了相应的解决建议。本文在以往相关研究的基础上做了以下创新:首先,以往关于内部控制和会计信息质量的研究主要都是从内部控制整体的角度来展开的,但是内部控制的不同要素对会计信息质量的影响并不相同,企业的内部控制建设也可能存在侧重,因此本文选择从内部控制环境这一特定角度来研究其对会计信息质量的影响也许能得到更加准确的结论。其次,本文选择了2016年最新发生的事件作为研究案例,具有更好的时效性也更加贴近我国上市公司的现状。本文的研究发现,公司治理结构、内部机构设置、权责分配、人力资源政策、企业文化等均会对企业会计信息质量造成影响。针对上述内部控制环境层面的问题,本文有针对性地提出了相应的解决机制,包括优化股权结构、完善管理层聘任制度、营造诚信文化氛围等政策建议,以期能为改善企业会计信息质量略尽绵薄之力。
[Abstract]:Accounting information is an important foundation to maintain the stability of capital market, is an important basis for all stakeholders to conclude transactions, and has a very significant externality. However, accounting information itself comes from within an enterprise. Its quality is influenced by the internal accounting treatment method, information transmission and so on. The internal control system can affect the quality of enterprise accounting information by influencing the process of accounting information transmission. Since the "Enron incident", the internal control system can influence the quality of enterprise accounting information. The United States issued the Sarbanes-Oxley Act and began to emphasize the construction of internal control in the world as a sign of this. The academic community has also carried out a large number of studies on the quality of accounting information and internal control. However, the previous research on the internal control environment is not deep enough. This paper takes this as an opportunity, taking the internal control environment as the starting point, using the method of integrating theory with practice. This paper studies its influence on the quality of enterprise accounting information and complements this kind of research. As an advanced corporate governance mechanism, internal control ensures its effective operation in order to maintain the property safety of the enterprise and improve the management effect. The internal control environment is the most important basis of internal control, and the importance to the quality of enterprise accounting information is therefore self-evident. Whether it is the internal structure of the company, Both human resource policy and corporate culture will directly affect the quality of accounting information. Therefore, this paper starts with the internal control environment and combines the case of "Xintai Electric" IPO fraud that just occurred in 2016. According to the critical control points of the internal control environment, this paper analyzes its influence on the quality of accounting information, and puts forward corresponding policy recommendations. In this paper, the background of the research on accounting information distortion and the internal control environment are summarized, and the significance and methods of the research are expounded. Secondly, this paper discusses the internal control environment. This paper reviews and combs the relevant documents, such as accounting information distortion, then analyzes the influence mechanism of the internal control environment on the accounting information quality by combining the theory, and takes the recent "Xintai Electric" delisting event as a case study. The influence of internal control environment on enterprise financial information quality is analyzed concretely. Finally, this paper aims at the defects of internal control environment in Xintai Electric case. This paper makes the following innovations on the basis of previous relevant research: firstly, the previous researches on internal control and the quality of accounting information are mainly carried out from the perspective of the whole internal control. However, different elements of internal control have different effects on the quality of accounting information. Therefore, this paper chooses to study the impact of internal control environment on the quality of accounting information from a specific angle. Secondly, this paper chooses the latest incident in 2016 as a case study. Better timeliness and closer to the current situation of listed companies in China. This study found that the corporate governance structure, internal institutional settings, power and responsibility allocation, human resources policy, The enterprise culture will have an impact on the quality of enterprise accounting information. In view of the above problems in the internal control environment, this paper puts forward the corresponding solving mechanism, including optimizing the ownership structure, perfecting the management appointment system, In order to improve the quality of accounting information.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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