本文關(guān)鍵詞：財務(wù)重述與內(nèi)部控制指數(shù)相關(guān)性研究　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：財務(wù)重述是一種事后補救活動,它是在企業(yè)察覺前期財務(wù)報告出現(xiàn)錯誤后,對之前披露的報告進(jìn)行的更正和補充。這類行為說明,財務(wù)重述公司之前公布的財務(wù)報告未能以完整及真實的方式向報告使用者傳遞公司的信息。當(dāng)然這類活動既可以是管理當(dāng)局故意的行為,也可以是無心的行為。從全球的角度來看,上市公司財務(wù)重述行為無論是從規(guī)模上還是數(shù)量上都呈現(xiàn)出與日俱增、愈演愈烈之勢,財務(wù)報告的錯報和漏報已經(jīng)嚴(yán)重影響了會計信息的披露質(zhì)量,并產(chǎn)生了信息不對稱加劇、股價下跌、資本成本提高及投資者信心喪失等一系列嚴(yán)重的經(jīng)濟(jì)后果。同時,財務(wù)重述現(xiàn)象也日益受到了眾多學(xué)者的關(guān)注和研究。針對財務(wù)重述的防治問題,監(jiān)督管理機(jī)構(gòu)已經(jīng)實施了一系列的舉措,卻仍然沒有達(dá)到預(yù)期的效果。若追本溯源,就會發(fā)現(xiàn)對財務(wù)重述的影響因素未能給予應(yīng)有的重視,導(dǎo)致治理措施缺乏針對性,是致使重述現(xiàn)象與日俱增的主要原因。國內(nèi)外眾多的研究成果表明,內(nèi)部控制的失效是導(dǎo)致財務(wù)重述發(fā)生的一個重要根源。隨著COSO內(nèi)部控制框架和美國薩班斯法案的出臺,世界各國的監(jiān)管部門也相繼出臺了一系列關(guān)于內(nèi)部控制的政策法規(guī)。結(jié)合我國上市公司的具體情況,五部委聯(lián)合頒布內(nèi)部控制基本規(guī)范及其配套指引,這意味著因地制宜的內(nèi)部控制建設(shè)體制正逐漸走向成熟。本文引入內(nèi)部控制指數(shù)這一非財務(wù)指標(biāo),定量地評價內(nèi)部控制對財務(wù)重述的影響,拓寬了財務(wù)重述與內(nèi)部控制指數(shù)相關(guān)性探索的定量探索領(lǐng)域。首先,將國內(nèi)國外有關(guān)內(nèi)部控制指數(shù)、財務(wù)重述及內(nèi)部控制與財務(wù)重述相關(guān)性的學(xué)術(shù)著作進(jìn)行系統(tǒng)地梳理和概括,發(fā)現(xiàn)關(guān)于內(nèi)部控制與財務(wù)重述相關(guān)性的文獻(xiàn)多集中于研究內(nèi)部控制缺陷和財務(wù)重述之間的關(guān)系。其次,基于內(nèi)部控制理論和委托代理理論,對內(nèi)部控制五要素與財務(wù)重述之間的關(guān)系進(jìn)行了深入地探討,并提出本文的六個假設(shè)。再次,使用SPSS軟件進(jìn)行實證分析。本文的樣本來源于我國2012-2014這三年間出現(xiàn)財務(wù)重述現(xiàn)象的所有A股上市公司,選擇巨潮資訊關(guān)鍵字搜索法收集重述公司樣本,并結(jié)合迪博內(nèi)部控制信息披露指數(shù)庫進(jìn)行刪減,同時按照1:1原則選取非財務(wù)重述公司作為配對樣本。實證檢驗所用的回歸模型為二元Logistic模型,選取財務(wù)重述為被解釋變量,選取迪博內(nèi)部控制信息披露指數(shù)庫中的一個內(nèi)部控制總指數(shù)和五個內(nèi)部控制分指數(shù)作為解釋變量,以審計意見、資產(chǎn)負(fù)債率及凈資產(chǎn)收益率作為控制變量,利用SPSS進(jìn)行實證分析。分析結(jié)果表明:企業(yè)的迪博內(nèi)控指數(shù)得分越高,財務(wù)重述現(xiàn)象出現(xiàn)的幾率就越低,與本文的假設(shè)一致。同時將迪博內(nèi)部控制目標(biāo)指數(shù)與財務(wù)重述進(jìn)行二元Logistic回歸,回歸結(jié)果表明內(nèi)部控制指數(shù)與財務(wù)重述的實證分析結(jié)果是穩(wěn)健的。最后,結(jié)合本文的實證回歸結(jié)果,有針對性的提出防治財務(wù)重述的相關(guān)政策及建議,即:鞏固內(nèi)部控制建設(shè)、完善企業(yè)的信息與溝通機(jī)制及降低企業(yè)的資產(chǎn)負(fù)債率。并指出論文研究過程中的不足及改進(jìn)方向。
[Abstract]:The financial restatement is a remedial activity, it is detected early in the enterprise financial report after the error occurs, the disclosure of the report before correction and supplement. This kind of behavior, before the financial restatement announcement of financial reports to users to report failed to pass the company to complete and authentic way. Of course, this kind of information activities can be the management of intentional behavior, can also be a careless behavior. From a global perspective, the financial restatement behavior of listed companies from both grow with each passing day size or quantity are showing a growing trend, and financial reporting misstatements and omissions have seriously affected the quality of accounting information, and the increased information asymmetry, stock prices fell, the cost of capital and improve investor confidence and a series of serious economic consequences. At the same time, the phenomenon of financial restatements is increasingly the Many scholars and research. Aiming at the problem of prevention of financial restatements, regulatory agencies have implemented a series of measures, but still did not achieve the desired effect. If we will pay due attention to the financialrestatements impact factors control measures failed to lead to the lack of pertinence, is the main reason causing restatements grow with each passing day at home and abroad. Many researches show that the failure of internal control is an important factor leading to the occurrence of financial restatements. With the COSO internal control framework and the Sarbanes act, the regulatory authorities of various countries around the world have also introduced a series of policies and regulations on internal control. Combined with the specific situation of China's listed companies, five ministries jointly promulgated the basic norms of internal control and supporting guidelines, which means that the construction of internal control system to gradually go To mature. This paper introduces the internal control index of the non-financial indicators, impact on the financial restatement of the quantitative evaluation of internal control, to broaden the financial restatements and quantitative index to explore the relationship between the internal control research field. Firstly, the domestic and foreign relevant internal control index, financial restatement and internal control and financial restatement related academic works system to sort and summarize, found the relationship about the relationship between internal control and financial restatement literature focused more on the study of the defects of internal control and financial restatements. Secondly, the theory and the principal-agent theory of internal control based on the relationship between the five elements of internal control and financial restatements are discussed, and puts forward the six hypotheses thirdly, empirical analysis is done using SPSS software. The samples from 2012-2014 in China during the three years of the emergence of the phenomenon of financial restatements There are A shares of listed companies, choose the cninfo keyword search method to collect the restatement of the company sample, and combined with the tiandihengyi internal control information disclosure index database for exclusion, and in accordance with the principle of selecting non 1:1 financial restatement companies as paired samples. The regression model used empirical test for two yuan Logistic model, select the financial restatement as explanatory variables, information a disclosure index library of internal control and internal control index five index as the explanatory variables of internal control tiandihengyi selection, to audit opinion, asset liability ratio and net assets income rate as control variables, the empirical analysis by SPSS. Analysis results show that the enterprise internal control index tiandihengyi scores higher probability of financial restatement of the lower, consistent with the hypothesis of this paper. At the same time the target index and financial restatement for two yuan Logistic internal control tiandihengyi regression, regression. The results show that the internal control index and empirical analysis of the financial restatement results are robust. Finally, this paper combines the empirical regression results, according to the relevant policy of prevention of financial restatements and suggestions, namely: strengthen the construction of internal control, and improve the information communication mechanism and reduce the company's assets and liabilities of the enterprise. And pointed out that the deficiency of the study and the direction of improvement.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

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