發(fā)布時(shí)間：2018-01-11 16:19

  本文關(guān)鍵詞：境內(nèi)外同時(shí)上市公司內(nèi)部控制與盈余質(zhì)量研究　出處：《杭州電子科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 境內(nèi)外同時(shí)上市公司 內(nèi)部控制 企業(yè)內(nèi)控規(guī)范體系 盈余質(zhì)量

【摘要】：2008年《企業(yè)內(nèi)部控制基本規(guī)范》發(fā)布，時(shí)隔兩年《企業(yè)內(nèi)部控制配套指引》跟進(jìn)發(fā)布，2012年財(cái)辦會(huì)[2012]30號(hào)“關(guān)于2012年主板上市公司分類分批實(shí)施企業(yè)內(nèi)控規(guī)范體系的通知”又重磅來(lái)襲，企業(yè)內(nèi)控規(guī)范體系的全面鋪開(kāi)已提上日程。在內(nèi)部控制配套指引發(fā)布的同時(shí)，為確保企業(yè)內(nèi)控規(guī)范體系的平穩(wěn)推進(jìn)，財(cái)政部等五部委確定，境內(nèi)外同時(shí)上市公司自2011年1月1日起首先施行企業(yè)內(nèi)控規(guī)范體系。境內(nèi)外同時(shí)上市公司大多系頂著光環(huán)的行業(yè)標(biāo)桿企業(yè)，首先施行企業(yè)內(nèi)控規(guī)范體系，引起了全社會(huì)的廣泛關(guān)注。 內(nèi)部控制與盈余質(zhì)量研究引起了廣大學(xué)者的極大興趣。但研究結(jié)論卻大相徑庭，尚無(wú)定論。在新的制度背景下，其相關(guān)性有待考證。因此，本文試圖在梳理已有研究成果的基礎(chǔ)上與時(shí)俱進(jìn)，在新的制度背景下，探究?jī)?nèi)部控制與盈余質(zhì)量的關(guān)系，跟進(jìn)新制度的實(shí)施效果，為理論界方興未艾的內(nèi)部控制研究揚(yáng)波逐流。 本文以首批實(shí)施企業(yè)內(nèi)控規(guī)范體系的境內(nèi)外同時(shí)上市公司為研究對(duì)象，在理論分析的基礎(chǔ)上，用實(shí)證研究的方法檢驗(yàn)了內(nèi)部控制與盈余質(zhì)量的關(guān)系，并試圖探究企業(yè)內(nèi)控規(guī)范體系的實(shí)施效果。首先闡述了內(nèi)部控制與盈余質(zhì)量的相關(guān)理論，基于信號(hào)傳遞等經(jīng)濟(jì)理論分析了內(nèi)部控制與盈余質(zhì)量之間的關(guān)系，并提出了本文的研究假設(shè)。其次，在實(shí)證研究部分，以迪博內(nèi)部控制指數(shù)作為內(nèi)部控制水平的替代變量，采用截面修正瓊斯模型估計(jì)的DA的絕對(duì)值表征盈余質(zhì)量，建立回歸模型，借助統(tǒng)計(jì)軟件，，使用描述性統(tǒng)計(jì)分析、相關(guān)性分析、多元線性回歸分析、獨(dú)立兩樣本t檢驗(yàn)等方法對(duì)研究假設(shè)進(jìn)行驗(yàn)證�；貧w結(jié)果表明，內(nèi)部控制與ABS(DA)顯著負(fù)相關(guān)，即內(nèi)部控制與盈余質(zhì)量顯著正相關(guān)，但企業(yè)內(nèi)控規(guī)范體系的實(shí)施并未使盈余質(zhì)量顯著提高。進(jìn)一步檢驗(yàn)發(fā)現(xiàn)，境內(nèi)外同時(shí)上市公司實(shí)施企業(yè)內(nèi)控規(guī)范體系前后，內(nèi)部控制水平?jīng)]有明顯變化。這主要是因?yàn)槠髽I(yè)內(nèi)控規(guī)范體系的推進(jìn)是一個(gè)系統(tǒng)工程，不能一蹴而就，短期內(nèi)未能使企業(yè)內(nèi)部控制水平顯著提高，內(nèi)部控制對(duì)企業(yè)盈余管理活動(dòng)的抑制程度也未能隨之增強(qiáng)，盈余質(zhì)量不升反降也在情理之中。隨著新企業(yè)內(nèi)控規(guī)范體系的落實(shí)、深化，新制度的實(shí)施效果將慢慢顯現(xiàn)，企業(yè)內(nèi)部控制水平將逐漸提高，其對(duì)企業(yè)盈余管理活動(dòng)的抑制作用將逐漸增強(qiáng)，盈余質(zhì)量將隨之穩(wěn)步提高。最后，在總結(jié)本文主要研究結(jié)論的基礎(chǔ)上，提出了三點(diǎn)建議，指出了本文研究的局限性，并做了進(jìn)一步的研究展望。
[Abstract]:2008 "Enterprise Internal Control basic Standards" issued, two years after the "Enterprise Internal Control supporting guidelines" follow up to issue, 2012 Financial Affairs Committee. ["30" on 2012 on the main board listed companies classified batch implementation of enterprise internal control standard system notice "another heavy attack." Enterprise internal control norms system has been put on the agenda. In the internal control supporting guidelines issued, in order to ensure the smooth progress of the enterprise internal control standard system, the Ministry of Finance and other five ministries and commissions determined. Domestic and foreign listed companies at the same time since January 1st 2011 the first implementation of the enterprise internal control standard system. Domestic and foreign listed companies at the same time most of the industry benchmark enterprises holding the halo the first implementation of the enterprise internal control standard system. Has aroused the entire society widespread concern. The study of internal control and earnings quality has aroused great interest of many scholars. However, the conclusions of the study are quite different and there is no conclusion. Under the new system background, its relevance needs to be verified. This paper tries to comb the existing research results on the basis of advancing with the times, in the new system background, explore the relationship between internal control and earnings quality, follow up the implementation of the new system. For the theoretical field of internal control is in the ascendant research Yang wave flow. This paper takes the first batch of domestic and foreign listed companies which implement the internal control standard system of enterprises as the research object. On the basis of theoretical analysis, the paper tests the relationship between internal control and earnings quality by the method of empirical research. And try to explore the implementation of the implementation of the internal control system. Firstly, this paper expounds the theory of internal control and earnings quality, and analyzes the relationship between internal control and earnings quality based on the economic theory such as signal transmission. And put forward the research hypothesis of this paper. Secondly, in the empirical research part, the internal control index is taken as the alternative variable of internal control level. The absolute value of DA estimated by the cross-section modified Jones model is used to characterize the earnings quality, and the regression model is established. With the help of statistical software, descriptive statistical analysis, correlation analysis and multivariate linear regression analysis are used. The regression results show that there is a significant negative correlation between internal control and ABSMA, that is, there is a significant positive correlation between internal control and earnings quality. However, the implementation of the enterprise internal control standard system has not significantly improved the quality of earnings. Further test found that domestic and foreign listed companies at the same time before and after the implementation of the enterprise internal control standard system. There is no obvious change in the level of internal control. This is mainly because the promotion of the enterprise internal control system is a system engineering, can not be achieved overnight, the short-term failure to improve the level of enterprise internal control significantly. The degree of inhibition of internal control on earnings management activities has not been enhanced, and the earnings quality is not rising but falling. With the implementation of the new enterprise internal control standard system, deepening. The effect of the implementation of the new system will gradually appear, the level of internal control of enterprises will be gradually improved, the inhibition of earnings management activities will be gradually enhanced, and the quality of earnings will be steadily improved. Finally. On the basis of summing up the main conclusions of this paper, this paper puts forward three suggestions, points out the limitations of this study, and makes further research prospects.
【學(xué)位授予單位】：杭州電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F830.91

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