上市公司财务报告重述与内部控制关系研究

发布时间：2018-04-05 08:21

本文选题：财务报告重述　切入点：内部控制　出处：《沈阳工业大学》2013年硕士论文

【摘要】：财务报告重述问题受到了广泛关注，同时引起了管理当局的广泛关注。财务报告重述表示第一次发布的报告中有错误或遗漏，即这些错误或遗漏存在于已经发表的报告中，更重要的是，上市公司的管理者可能是进行了盈余操纵，从而出现了财务报告重述。公司内部控制的目标之一是财务报告披露信息的真实性、可靠性，这两者必然都会受到关注。所以，本文拟对财务报告重述与内部控制之间的相关性进行研究，并且通过内部控制要素的加强影响异常财务报告重述的关系，继而探索更加有效的内部控制制度及相关方法，提高财务报告的质量，减少财务报告重述的发生。首先，本文对财务报告重述和内部控制进行了概述。对财务报告重述进行了相关阐述，并对异常财务报告重述进行了界定。对异常财务报告重述与内部控制的相关关系进行研究，从理论上分析两者之间存在关系，并且内部控制质量的提高有利用于抑制异常财务报告重述的发生；同时，异常财务报告重述的发生时间也与内部控制之间也存在关系，并能反映内部控制的缺陷。内部控制具体控制内容的提高有利于异常财务报告重述的抑制。其次，本文提出了异常财务报告重述与内部控制之间关系的假设。利用逻辑回归和独立样本T检验对这些假设并进行了分析，证实了异常财务重述与内部控制之间的负相关关系的存在，以及异常财务报告重述的时间和内部控制之间呈负相关，同时内部控制中的三个要素对异常财务报告重述产生抑制作用。内部控制重要控制内容也对异常财务报告重述有抑制作用。最后，，本文针对实证结果提出相关建议。上市公司应对内部控制环境进行优化、完善内部控制活动、加强内部监督与外部监督的协调配合，从而减少异常财务报告重述的发生。
[Abstract]:The issue of restatement of financial reports has received extensive attention, and has aroused the widespread concern of the management at the same time.The financial report restates that there are errors or omissions in the first published report, that these errors or omissions exist in the published report and, more importantly, that the managers of the listed company may have carried out earnings manipulation.This led to a restatement of the financial report.One of the objectives of internal control is the authenticity and reliability of financial report disclosure, both of which will be paid attention to.Therefore, this paper intends to study the correlation between financial report restatement and internal control, and through the strengthening of internal control elements to influence the relationship of abnormal financial report restatement, and then explore more effective internal control system and related methods.Improve the quality of financial reporting, reduce the occurrence of financial restatement.First of all, this paper summarizes the financial report restatement and internal control.This paper expounds the restatement of financial report and defines the restatement of abnormal financial report.This paper studies the relationship between abnormal financial report restatement and internal control, analyzes the relationship between them theoretically, and the improvement of internal control quality can be used to restrain the abnormal financial report restatement.The time of restatement of abnormal financial report is also related to internal control, and it can reflect the defects of internal control.The improvement of the specific control content of internal control is beneficial to the restatement of abnormal financial report.Secondly, this paper puts forward the hypothesis of the relationship between abnormal financial report restatement and internal control.These hypotheses are analyzed by using logical regression and independent sample T test, and the existence of negative correlation between abnormal financial restatement and internal control is confirmed, and the time of abnormal financial restatement is negatively correlated with internal control.At the same time, the three elements of internal control inhibit the restatement of abnormal financial reports.The important contents of internal control also inhibit the restatement of abnormal financial reports.Finally, this paper puts forward some suggestions on the empirical results.The listed companies should optimize the internal control environment, perfect the internal control activities, strengthen the coordination between internal and external supervision, so as to reduce the occurrence of abnormal financial report restatement.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.51;F275

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