發(fā)布時(shí)間：2018-01-13 20:21

  本文關(guān)鍵詞：內(nèi)部控制信息披露與盈余管理關(guān)系研究　出處：《南京大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 內(nèi)部控制 信息披露 盈余管理

【摘要】：盈余管理是指公司管理層為企業(yè)價(jià)值或私人利益最大化而對公司的會計(jì)政策進(jìn)行選擇從而改變對外披露的財(cái)務(wù)報(bào)告數(shù)據(jù),誤導(dǎo)利益相關(guān)者的決策的行為。內(nèi)部控制是保障公司遵守國家相關(guān)法律法規(guī)、提高公司經(jīng)營效益、保障公司資產(chǎn)安全、實(shí)現(xiàn)公司發(fā)展戰(zhàn)略目標(biāo)的制度與過程。與內(nèi)部控制信息披露的內(nèi)部控制自我評價(jià)報(bào)告和內(nèi)部控制鑒證報(bào)告則可以督促管理當(dāng)局提高內(nèi)部控制意識,加強(qiáng)內(nèi)部控制管理,做好內(nèi)部控制工作,并能為眾多利益相關(guān)者提供更多的財(cái)務(wù)報(bào)告未能包含的關(guān)于公司內(nèi)部控制方面的有效信息。因此基于委托代理理論、信息不對稱理論和信號傳遞理論,我們可以認(rèn)為,完善的內(nèi)部控制制度及其信息披露可以有效地抑制公司管理層的盈余管理活動。 本文從規(guī)范研究和實(shí)證研究兩方面出發(fā),首先對內(nèi)部控制、內(nèi)部控制信息披露及盈余管理進(jìn)行了定義,介紹了各國內(nèi)部控制制度的發(fā)展和現(xiàn)狀,并對國內(nèi)外相關(guān)文獻(xiàn)進(jìn)行了回顧。對內(nèi)部控制信息披露和盈余管理的共同理論基礎(chǔ)即委托代理理論、信息不對稱理論和信號傳遞理論進(jìn)行了闡述,對內(nèi)部控制信息披露與盈余管理的關(guān)系進(jìn)行了探討,提出了相應(yīng)的假設(shè)。本文的實(shí)證部分則對2008年至2010年上海證券交易所A股主板上市的公司內(nèi)部控制自我評價(jià)報(bào)告和鑒證報(bào)告的披露情況進(jìn)行了研究,利用現(xiàn)金流量Jones模型對各上市公司的可操縱性應(yīng)計(jì)利潤進(jìn)行了衡量,并利用描述性統(tǒng)計(jì)、相關(guān)性分析、多元回歸分析、均值比較等統(tǒng)計(jì)方法對內(nèi)部控制信息披露與盈余管理之間的關(guān)系進(jìn)行了分析,對之前提出的假設(shè)進(jìn)行檢驗(yàn)。研究結(jié)果表明,充分的內(nèi)部控制信息披露可以有效減少公司盈余管理行為,自愿披露了內(nèi)部控制自我評價(jià)報(bào)告和鑒證報(bào)告的公司其盈余管理程度較其他未披露內(nèi)部控制報(bào)告的公司低。但同時(shí)披露內(nèi)部控制自我評價(jià)報(bào)告和鑒證報(bào)告的公司與只披露內(nèi)部控制自我評價(jià)報(bào)告的公司其盈余管理程度相差并不大。另外,公司的資產(chǎn)規(guī)模、資產(chǎn)負(fù)債率、董事長與總經(jīng)理職務(wù)是否分離等因素也會影響到公司盈余管理程度的大小。文章的最后部分結(jié)合了我國的實(shí)際情況針對資本市場的內(nèi)部控制信息披露機(jī)制提出了幾點(diǎn)政策建議供相關(guān)部門決策參考。
[Abstract]:Earnings management is refers to the financial reporting data management for the enterprise value maximization or private interest on the company's accounting policy choice and change the disclosed, mislead stakeholders in decision-making behavior. The internal control is to ensure compliance with relevant national laws and regulations, improving the operating efficiency of the company, ensure the safety of company assets, system with the process of realizing the strategic goal of the company. With the self assessment report and internal control attestation report can urge authorities to improve the awareness of internal control internal control of information disclosure of internal control, strengthening internal control and management, good internal control work, and for many stakeholders to provide more financial report on the failure to include internal the control of the company effective information. So based on the principal-agent theory, asymmetric information theory and signal transmission theory, we can It is believed that the perfect internal control system and its information disclosure can effectively restrain the earnings management activities of the company management.
This article from the two aspects of normative research and empirical research, firstly, internal control, internal control information disclosure and earnings management are defined, the paper introduced the development and the current situation of the internal control system, and the related literature was reviewed. The common theoretical basis of internal control information disclosure and earnings management: principal-agent theory and the information asymmetry theory and signal transmission theory, the relationship between the internal control information disclosure and earnings management are discussed, and put forward the corresponding assumptions. The empirical part of this paper is to study the disclosure of self-assessment report and internal control attestation report from 2008 to 2010, the Shanghai stock exchange A shares listed on the main board of the company. To each listed company, discretionaryaccruals measured by using cash flow Jones model, and use descriptive statistics, correlation Analysis, multiple regression analysis, mean comparison of statistical methods to analyze the relationship between internal control information disclosure and earnings management, to put forward the hypothesis test. The results show that the internal control information can effectively reduce the earnings management behavior, the voluntary disclosure of internal control self-assessment report and audit report the degree of earnings management than other companies did not disclose the internal control report. But at the same time, the disclosure of internal control self assessment report and report the company and only the disclosure of internal control self assessment report, the degree of earnings management has little difference. In addition, the company's asset size, asset liability ratio, the chairman and general manager whether other factors will also affect the degree of earnings management. The last part of this paper, according to China's actual situation In view of the information disclosure mechanism of internal control in the capital market, several policy suggestions are put forward for the relevant departments to make decisions.

【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51;F224

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本文編號：1420388