内部控制有效性对上市公司财务报表重述的影响研究

发布时间：2018-06-04 07:28

本文选题：内部控制 + 财务报表重述　；参考：《重庆理工大学》2014年硕士论文

【摘要】：近几年来，，财务报表重述现象频繁涌现，愈来愈多的上市公司在财务报告披露后一年或更长的时间内，又对早期发布的报告中的差错进行更正。频繁发生的财务报表重述降低了资源配置效率，造成了严重的经济损失；另外，作为一种虚假报告的更正机制，接连发生的财务报表重述一方面反应了政府监督管理力度的加大，另一方面也使得财务信息的质量更让人担忧，因此，对上市公司财务报表重述的研究势在必行。内部控制以其五大要素来规范公司的运转，其质量的高低制约着公司的经营及财务信息质量，健全有效的内部控制对于合理保证公司财务信息的真实可信性起着举足轻重的作用。因此，本文从内部控制的角度，试图找到上市公司发生报表重述的原因，以检验内部控制能否预防财务报表重述的发生。本文以内部控制有效性为研究视角，从不同角度选取内部控制有效性的替代变量，选取发生财务报表重述的公司与未发生财务报表重述的公司进行对比分析，实证检验内部控制有效性对财务报表重述的影响效应。首先，以上市公司财务报表重述的现状作为本文的研究起点，在对财务报表重述的相关概念进行界定的基础上，结合已有的研究成果，进行了文献回顾与评述；其次，运用委托代理理论、信息不对称理论以及机制设计理论，从理论上分析了内部控制有效性对财务报表重述的影响；再次，实证检验了内部控制有效性对财务报表重述的影响效应；最后，依据研究结果，提出相应对策。研究结论如下：内部控制有效性与财务报表重述存在显著的负相关关系，即内部控制越有效，公司发生报表重述的可能性越小，有效的内部控制能够很好地起到预防财务报表重述发生的作用，这一结论验证了我们的假设。本研究为上市公司通过加强内部控制建设，提高公司财务信息的质量，进而防止重述事件的发生提供了有用的借鉴。
[Abstract]:In recent years, the phenomenon of financial statement restatement appears frequently, and more listed companies correct the errors in the early report within a year or more after the financial report is disclosed. The frequent restatement of financial statements reduces the efficiency of resource allocation and results in serious economic losses. In addition, as a correction mechanism for false reports, The successive restatement of financial statements reflects the increase of government supervision and management, on the other hand, it also makes the quality of financial information more worrying. Therefore, it is imperative to study the restatement of financial statements of listed companies. The internal control regulates the operation of the company with its five main elements, and its quality restricts the quality of the company's management and financial information. Sound and effective internal control plays an important role in ensuring the true credibility of financial information. Therefore, from the angle of internal control, this paper tries to find out the reasons for the restatement of financial statements in listed companies, so as to test whether internal control can prevent the restatement of financial statements. From the perspective of internal control effectiveness, this paper selects the alternative variables of internal control effectiveness from different angles, and selects the companies with and without restatement of financial statements to carry out comparative analysis. The effect of internal control effectiveness on financial statement restatement is tested empirically. First of all, taking the current situation of financial statement restatement of listed companies as the starting point of this paper, on the basis of defining the related concepts of financial statement restatement and combining with the existing research results, the paper reviews and comments on the literature. Using principal-agent theory, information asymmetry theory and mechanism design theory, this paper theoretically analyzes the effect of internal control effectiveness on financial statement restatement. This paper empirically tests the effect of internal control effectiveness on the restatement of financial statements. Finally, according to the research results, the corresponding countermeasures are put forward. The conclusions are as follows: there is a significant negative correlation between the effectiveness of internal control and the restatement of financial statements, that is, the more effective the internal control is, the less likely it is for the company to restate its financial statements. The conclusion that effective internal control can prevent the restatement of financial statements verifies our hypothesis. This study provides a useful reference for listed companies to improve the quality of financial information and prevent the occurrence of restatement events by strengthening the construction of internal control.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F275

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