内部控制水平对上市公司会计信息质量影响的实证研究
发布时间：2018-11-25 10:32
【摘要】：近年来，，内部控制逐渐引起了管理、经济等各个领域的高度重视。在公开发表的以实证方法研究内部控制与盈余质量、投资效率、公司绩效等关系的文献中，对内部控制水平的衡量方法各有千秋，但其可靠性仍需斟酌，由此得到的结论尚存在疑点。而研究内部控制与会计信息质量的文章较为缺乏。本文在此背景下，以内部控制水平为切入点，研究并分析如何提高会计信息质量。 论文在文献综述的基础上，介绍了内部控制与会计信息质量关系的相关经济学理论。同时，对内部控制水平和会计信息质量两个核心概念进行界定，探讨了内部控制水平与上市公司会计信息质量之间的关系，结合选取的内部控制代理变量提出三个相关研究假设。本文以计量经济分析为主要工具，借助于我国深市2010～2012年主板A股上市公司的经验证据，对我国上市公司内部控制水平与会计信息质量关系进行了实证研究。实证结果显示：(1)企业的内部控制执行效率越高，目标实现程度越高，能有效促进会计信息质量的提高；(2)内部控制存在缺陷的企业，并且缺陷越重大，会计信息质量越差；(3)内部控制信息得到合理鉴证的企业，其会计信息质量也更好。 本文综合了内部控制目标实现程度、内部控制缺陷、内部控制信息披露质量三个方面衡量内部控制水平，衡量方法较为新颖。同时采用双重指标检验内部控制水平对会计信息质量的影响，研究结果更具可靠性和实用性。
[Abstract]:In recent years, internal control has gradually aroused great attention in management, economy and other fields. In the published literature on the relationship between internal control and earnings quality, investment efficiency, corporate performance and so on, there are many methods to measure the level of internal control, but its reliability still needs to be considered. The conclusion is doubtful. But the article that studies internal control and accounting information quality is relatively lacking. Under this background, this paper studies and analyzes how to improve the quality of accounting information by taking the level of internal control as the starting point. On the basis of literature review, this paper introduces the economic theory of the relationship between internal control and accounting information quality. At the same time, two core concepts of internal control level and accounting information quality are defined, and the relationship between internal control level and accounting information quality of listed companies is discussed. Combined with the selected internal control agent variables, three related research assumptions are proposed. With econometric analysis as the main tool, this paper makes an empirical study on the relationship between the level of internal control and the quality of accounting information in China's listed companies with the help of empirical evidence from 2010 to 2012 of the main Board A-share listed companies in Shenzhen. The empirical results show that: (1) the higher the execution efficiency of internal control, the higher the degree of goal realization, which can effectively promote the improvement of accounting information quality; (2) the enterprises with defects in internal control, and the more serious the defects, the worse the quality of accounting information; (3) the better the quality of accounting information is when the internal control information is properly authenticated. This paper measures the level of internal control from three aspects: the degree of realization of internal control goal, the defects of internal control, and the quality of internal control information disclosure. The measurement method is relatively novel. At the same time, double indexes are used to test the influence of internal control level on the quality of accounting information, and the results are more reliable and practical.
【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
[Abstract]:In recent years, internal control has gradually aroused great attention in management, economy and other fields. In the published literature on the relationship between internal control and earnings quality, investment efficiency, corporate performance and so on, there are many methods to measure the level of internal control, but its reliability still needs to be considered. The conclusion is doubtful. But the article that studies internal control and accounting information quality is relatively lacking. Under this background, this paper studies and analyzes how to improve the quality of accounting information by taking the level of internal control as the starting point. On the basis of literature review, this paper introduces the economic theory of the relationship between internal control and accounting information quality. At the same time, two core concepts of internal control level and accounting information quality are defined, and the relationship between internal control level and accounting information quality of listed companies is discussed. Combined with the selected internal control agent variables, three related research assumptions are proposed. With econometric analysis as the main tool, this paper makes an empirical study on the relationship between the level of internal control and the quality of accounting information in China's listed companies with the help of empirical evidence from 2010 to 2012 of the main Board A-share listed companies in Shenzhen. The empirical results show that: (1) the higher the execution efficiency of internal control, the higher the degree of goal realization, which can effectively promote the improvement of accounting information quality; (2) the enterprises with defects in internal control, and the more serious the defects, the worse the quality of accounting information; (3) the better the quality of accounting information is when the internal control information is properly authenticated. This paper measures the level of internal control from three aspects: the degree of realization of internal control goal, the defects of internal control, and the quality of internal control information disclosure. The measurement method is relatively novel. At the same time, double indexes are used to test the influence of internal control level on the quality of accounting information, and the results are more reliable and practical.
【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
【参考文献】
相关期刊论文 前10条
1 方红星;孙
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