本文關(guān)鍵詞： 內(nèi)部控制 內(nèi)部控制質(zhì)量 盈余管理　出處：《南京財(cái)經(jīng)大學(xué)》2012年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：21世紀(jì)以來(lái)，國(guó)內(nèi)外上市公司的財(cái)務(wù)舞弊和盈余管理案件相繼發(fā)生，例如，2001年以后的安然、世通等美國(guó)大型公眾公司相繼爆出會(huì)計(jì)丑聞以及我國(guó)近年來(lái)發(fā)生的國(guó)美董事局主席黃光裕被調(diào)查事件、三鹿奶粉“三聚氰胺”事件等，都說(shuō)明了上市公司內(nèi)部控制的薄弱。上市公司內(nèi)部控制系統(tǒng)與財(cái)務(wù)報(bào)告的可靠性問(wèn)題成為各界學(xué)者研究的熱點(diǎn)。為了規(guī)范上市公司內(nèi)部控制及其信息披露，我國(guó)的監(jiān)管部門(mén)陸續(xù)出臺(tái)了一些法律法規(guī)。如2006年上海證券交易所和深圳證券交易所分別出臺(tái)了《上海證券交易所上市公司內(nèi)部控制指引》和《深圳證券交易所上市公司內(nèi)部控制指引》。兩個(gè)《指引》均要求上市公司在年度財(cái)務(wù)報(bào)告中詳細(xì)披露公司內(nèi)部控制的建立及健全情況。之后，財(cái)政部、審計(jì)署、證監(jiān)會(huì)、銀監(jiān)會(huì)、保監(jiān)會(huì)等五個(gè)部門(mén)先后聯(lián)合發(fā)布了《企業(yè)內(nèi)部控制基本規(guī)范》和《企業(yè)內(nèi)部控制配套指引》，對(duì)我國(guó)上市公司的內(nèi)部控制信息披露的要求由自愿披露轉(zhuǎn)為強(qiáng)制性披露。至此，我國(guó)企業(yè)內(nèi)部控制法規(guī)體系基本建成。 財(cái)務(wù)報(bào)告的質(zhì)量由于受到盈余管理行為的影響，其可靠性嚴(yán)重下降，低質(zhì)量的財(cái)務(wù)報(bào)告容易給投資者的決策造成誤導(dǎo)。而內(nèi)部控制制度作為上市公司財(cái)務(wù)報(bào)告可靠性的合理保證，也得到了投資者的高度重視。那么，我國(guó)現(xiàn)行的上市公司內(nèi)部控制制度能否及時(shí)地發(fā)現(xiàn)并預(yù)防盈余管理，進(jìn)而采取措施減少盈余管理，提高公司的財(cái)務(wù)報(bào)告質(zhì)量？本文針對(duì)這一問(wèn)題進(jìn)行了詳細(xì)地研究。 本文以2008-2010年滬市A股上市公司（剔除金融業(yè)）的數(shù)據(jù)為研究樣本，按照一定的標(biāo)準(zhǔn)，采用打分的方法評(píng)估上市公司內(nèi)部控制質(zhì)量，根據(jù)修正的截面Jones模型，計(jì)算DA（可操作性應(yīng)計(jì)利潤(rùn)）的值，并用DA的大小來(lái)替代盈余管理的程度，實(shí)證研究我國(guó)上市公司內(nèi)部控制與盈余管理之間的相關(guān)關(guān)系。研究結(jié)論顯示，我國(guó)上市公司的內(nèi)部控制與盈余管理顯著負(fù)相關(guān)。之后，我們將研究樣本按照不同的年度分為兩組進(jìn)行進(jìn)一步的檢驗(yàn)，以求了解制度背景的變化對(duì)盈余管理程度的影響。結(jié)果發(fā)現(xiàn)隨著我國(guó)內(nèi)部控制法規(guī)體系的完善和基本建成，越來(lái)越多的上市公司開(kāi)始按照內(nèi)部控制的相關(guān)法律法規(guī)的要求披露內(nèi)部控制自我評(píng)估報(bào)告，并請(qǐng)中介機(jī)構(gòu)對(duì)其內(nèi)部控制自我評(píng)估報(bào)告進(jìn)行審計(jì)，，這在一定程度上提高了我國(guó)上市公司的內(nèi)部控制質(zhì)量，很好地發(fā)揮了其對(duì)盈余管理的抑制作用。 最后，本文又針對(duì)研究結(jié)論提出了提高上市公司內(nèi)部控制質(zhì)量的幾點(diǎn)建議，并剖析了文章在寫(xiě)作過(guò)程中存在的不足。
[Abstract]:Since twenty-first Century, domestic and foreign listed companies earnings management and financial fraud cases have occurred, for example, in 2001 after the Enron, WorldCom and other large U.S. public companies have burst and accounting scandal in China in recent years, Gome chairman Wong Kwong Yu was investigating the incident, Sanlu melamine incident, explains the weak listed company the internal control of listed companies. The reliability of control system and the internal financial report has become the focus of scholars from all walks of life. In order to study the norms of internal control and information disclosure of listed companies, China's regulators have issued a number of laws and regulations. As of 2006 the Shanghai Stock Exchange and Shenzhen Stock Exchange issued by the "Shanghai Stock Exchange listed company internal control Guide > and < the Shenzhen Stock Exchange listed company internal control guidelines. Two guidelines are required on the < > The company in the annual financial report detailed disclosure of company internal control system and improve the situation. After that, the Ministry of finance, audit, CSRC, CBRC, CIRC and other five departments have jointly issued the "basic norms of internal control" and "supporting internal control guidelines for internal control information." the disclosure of listed companies in China from voluntary disclosure to the mandatory disclosure. So far, our country enterprise internal control regulation system was basically completed.
The quality of financial reporting due to the impact of earnings management behavior, the reliability of a serious decline in the low quality of the financial report to investors misleading. While the internal control system as the reliability of financial reports of listed companies to ensure reasonable, has also been highly valued by investors. Then, the internal control system of China's current listed companies can the timely discovery and prevention of earnings management, and then take measures to reduce earnings management, improve the quality of company's financial report? To solve this problem are studied in detail.
This paper takes 2008-2010 years Shanghai A shares of listed companies (excluding financial industry) data as the study sample, according to certain standards, using the scoring method to assess the quality of internal control of listed companies, according to the modified Jones model, calculation of DA (operational accruals) value, and the size of DA to replace the surplus the degree of management related empirical research between internal control and earnings management of listed companies. The conclusion of the study shows that, the internal control and earnings management of Listed Companies in China have significant negative correlation. After that, we will study the samples according to different years were divided into two groups for further inspection, in order to understand the change of institutional background effect to the extent of earnings management. The results showed that with China's internal control system and perfecting the regulations basically completed, more and more listed companies started in accordance with the relevant laws and regulations of the internal control. It is required to disclose internal control self-assessment report and invite intermediaries to audit its internal control self-assessment report, which improves the quality of internal control of listed companies to a certain extent, and plays a good role in inhibiting earnings management.
Finally, this paper puts forward some suggestions on improving the internal control quality of the listed companies, and analyzes the shortcomings of the article in the process of writing.

【學(xué)位授予單位】：南京財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F275;F832.51;F224

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