本文選題：內(nèi)部控制 + 內(nèi)部控制指數(shù)�。� 參考：《內(nèi)蒙古財(cái)經(jīng)大學(xué)》2012年碩士論文

【摘要】：隨著我國證券市場(chǎng)的日益繁榮，上市公司盈余管理問題逐漸凸現(xiàn)，已經(jīng)成為我國會(huì)計(jì)理論界和實(shí)務(wù)界關(guān)注的熱點(diǎn)問題之一。由于盈余管理的對(duì)象是會(huì)計(jì)信息，而會(huì)計(jì)信息與上市公司內(nèi)部控制之間有著密切的聯(lián)系，再加上2008年我國《內(nèi)部控制基本規(guī)范》及相配套的《內(nèi)部控制應(yīng)用指引》、《內(nèi)部控制評(píng)價(jià)指引》、《內(nèi)部控制審計(jì)指引》的出臺(tái)，通過實(shí)證檢驗(yàn)的方法來探討我國上市公司內(nèi)部控制與盈余管理之間的深層關(guān)系，，將為促進(jìn)上市公司加強(qiáng)內(nèi)部控制，抑制其盈余管理行為提供有力依據(jù)，具有重要的理論和現(xiàn)實(shí)意義。 本文首先介紹了盈余管理和內(nèi)部控制的涵義和相關(guān)理論基礎(chǔ)，并從理論角度和內(nèi)部控制各要素的角度分析了兩者關(guān)系。接著，本文收集了2010年披露了內(nèi)部控制指數(shù)的上市公司，剔除了金融類上市公司為對(duì)象，運(yùn)用描述性統(tǒng)計(jì)、均值差異檢驗(yàn)和多元線性回歸的方法，探討了內(nèi)部控制與盈余管理之間的相關(guān)性。實(shí)證研究是本文的核心，主要分為兩部分。第一部分是對(duì)盈余管理的計(jì)量進(jìn)行實(shí)證研究。本文在評(píng)價(jià)各種計(jì)量模型的基礎(chǔ)上，結(jié)合我國證券市場(chǎng)及本文研究的實(shí)際情況，分別選擇了陸建橋（1999）擴(kuò)展的瓊斯模型和Roychowdhury（2006）的真實(shí)盈余管理評(píng)價(jià)模型，對(duì)樣本公司年報(bào)數(shù)據(jù)進(jìn)行回歸分析，以會(huì)計(jì)選擇盈余管理和真實(shí)活動(dòng)盈余管理指標(biāo)衡量盈余管理的程度。第二部分是對(duì)公司內(nèi)部控制與盈余管理的相關(guān)性進(jìn)行實(shí)證研究。本文以內(nèi)部控制指數(shù)作為衡量?jī)?nèi)部控制質(zhì)量的指標(biāo)，為了控制其他因素對(duì)盈余管理的影響，加入了公司治理、公司業(yè)績(jī)、管理層特征和公司經(jīng)營復(fù)雜程度等維度的指標(biāo)作為控制變量，通過線性回歸分析。實(shí)證結(jié)果表明，高質(zhì)量的內(nèi)部控制將對(duì)上市公司的會(huì)計(jì)選擇盈余管理行為和真實(shí)活動(dòng)盈余管理都會(huì)起到一定的遏制作用，而且，公司的一些內(nèi)在特征和治理因素也會(huì)影響到上市公司的內(nèi)部控制和盈余管理行為。考慮到內(nèi)部控制的質(zhì)量會(huì)受到公司治理結(jié)構(gòu)的影響，進(jìn)一步分析了不同治理結(jié)構(gòu)下的內(nèi)部控制質(zhì)量對(duì)盈余管理的影響。本文分別采用代表股權(quán)性質(zhì)、股權(quán)結(jié)構(gòu)、董事會(huì)特征、監(jiān)事會(huì)特征的變量來描述公司治理結(jié)構(gòu)。按公司治理結(jié)構(gòu)變量對(duì)樣本進(jìn)行分組檢驗(yàn)，研究發(fā)現(xiàn)，內(nèi)部控制對(duì)盈余管理的影響程度會(huì)受到股權(quán)性質(zhì)、股權(quán)結(jié)構(gòu)、董事會(huì)特征、監(jiān)事會(huì)特征等因素的影響。最后，本文針對(duì)我國目前內(nèi)部控制中存在的問題，提出了相關(guān)建議。
[Abstract]:With the increasing prosperity of China's securities market, earnings management problems of listed companies have gradually emerged, which has become one of the hot issues of accounting theory and practice in our country. As the object of earnings management is accounting information, there is a close relationship between accounting information and the internal control of listed companies. In addition, in 2008, the basic norms of Internal Control in China and the corresponding guidelines for the Application of Internal Control, the guidelines for Evaluation of Internal Control, and the guidelines for Internal Control Audit were issued. The deep relationship between the internal control and earnings management of listed companies in China will be discussed by the method of empirical test, which will provide a strong basis for promoting the internal control of listed companies and restraining their earnings management behavior. It has important theoretical and practical significance. This paper first introduces the meaning and theoretical basis of earnings management and internal control, and analyzes the relationship between them from the angle of theory and internal control. Then, this paper collected the listed companies that disclosed the internal control index in 2010, excluded the financial listed companies as the object, used descriptive statistics, mean difference test and multiple linear regression method. The correlation between internal control and earnings management is discussed. Empirical research is the core of this paper, mainly divided into two parts. The first part is the empirical study of earnings management measurement. Based on the evaluation of various econometric models, this paper selects the extended Jones model of Lu Jianqiao (1999) and the real earnings management evaluation model of Roychowdhury (2006), respectively, based on the stock market in China and the actual situation of this paper. Through regression analysis of sample company's annual report data, the degree of earnings management is measured by accounting choice earnings management and real activity earnings management index. The second part is an empirical study on the correlation between internal control and earnings management. In order to control the influence of other factors on earnings management, this paper takes the internal control index as the index to measure the quality of internal control. The management characteristics and the management complexity are taken as control variables by linear regression analysis. The empirical results show that the high quality internal control will play a certain role in deterring the behavior of accounting choice earnings management and the real earnings management of listed companies. Some internal characteristics and governance factors will also affect the internal control and earnings management behavior of listed companies. Considering that the quality of internal control will be affected by the corporate governance structure, this paper further analyzes the influence of internal control quality on earnings management under different governance structures. This paper describes the corporate governance structure by using the variables of representative equity nature, ownership structure, board characteristics and supervisory board characteristics. By grouping the samples according to the variables of corporate governance structure, it is found that the influence of internal control on earnings management will be affected by the property of equity, the structure of ownership, the characteristics of board of directors, the characteristics of supervisory board and so on. Finally, this paper puts forward some relevant suggestions in view of the problems existing in the current internal control of our country.
【學(xué)位授予單位】：內(nèi)蒙古財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51;F224

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