發(fā)布時(shí)間：2018-01-13 13:12

  本文關(guān)鍵詞：金融類上市公司內(nèi)部控制質(zhì)量與會(huì)計(jì)穩(wěn)健性關(guān)系研究　出處：《中南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 金融類上市公司 熵模型 內(nèi)部控制質(zhì)量 會(huì)計(jì)穩(wěn)健性

【摘要】：摘要：金融類企業(yè)掌握一國的經(jīng)濟(jì)命脈,且兼具高風(fēng)險(xiǎn)特點(diǎn)。目前,金融工具的不斷創(chuàng)新以及金融環(huán)境的瞬息萬變都使得加強(qiáng)金融機(jī)構(gòu)內(nèi)部控制建設(shè)及風(fēng)險(xiǎn)管理成為必然趨勢(shì)。會(huì)計(jì)穩(wěn)健性是被學(xué)術(shù)界普遍認(rèn)可的盈余質(zhì)量重要特征,貫徹實(shí)施穩(wěn)健性原則必將是強(qiáng)化我國金融行業(yè)風(fēng)險(xiǎn)監(jiān)管并促進(jìn)我國會(huì)計(jì)制度改革與國際接軌的重要舉措。 本文主要運(yùn)用實(shí)證研究的方法,選取我國金融類上市公司2007-2011年數(shù)據(jù)作為樣本,從金融類上市公司披露的內(nèi)部控制信息情況出發(fā),采用更全面客觀的熵權(quán)法對(duì)內(nèi)部控制質(zhì)量進(jìn)行量化,并運(yùn)用應(yīng)計(jì)-現(xiàn)金流和盈余變化持續(xù)性兩種穩(wěn)健性計(jì)量模型對(duì)我國金融類上市公司內(nèi)部控制質(zhì)量與會(huì)計(jì)穩(wěn)健性關(guān)系進(jìn)行了探討,得出以下結(jié)論：(1)隨著內(nèi)部控制相關(guān)法律法規(guī)對(duì)上市公司,尤其是金融行業(yè)上市公司的內(nèi)部控制建設(shè)和信息披露的要求越來越嚴(yán)格,2007-2011年,我國金融行業(yè)上市公司內(nèi)部控制質(zhì)量指數(shù)呈下降趨勢(shì),說明我國金融行業(yè)上市公司內(nèi)部控制日趨完善。(2)金融類上市公司盈余存在會(huì)計(jì)穩(wěn)健性。(3)金融類上市公司內(nèi)部控制質(zhì)量與會(huì)計(jì)穩(wěn)健性正相關(guān)。(4)內(nèi)部控制質(zhì)量較上一年份提高的企業(yè)其會(huì)計(jì)穩(wěn)健性比內(nèi)部控制質(zhì)量沒有提高的企業(yè)高。
[Abstract]:Abstract: financial enterprises grasp the lifeline of a country's economy, and has the characteristics of high risk. At present, the changing innovation of financial tools and financial environment of financial institutions have made to strengthen the construction of internal control and risk management has become an inevitable trend. Accounting conservatism is an important feature of earnings quality generally recognized by academic circles, implement the principle of conservatism will is to strengthen the risk supervision of China's financial industry is an important measure to promote the reform of our country's accounting system with international standards.
This article mainly uses the method of empirical research, selected financial listed companies in China 2007-2011 years as the sample data, the internal control information from the financial listed companies disclosure of the internal control quality is quantified by using entropy method is more comprehensive and objective, and the use of the accrual cash flow and the persistence of earnings change two robustness the econometric model has carried on the discussion to the financial listed companies in China the relationship between the quality of internal control and accounting conservatism, draw the following conclusions: (1) with the relevant laws and regulations on internal control of listed companies, especially in the financial industry listed company's internal control and information disclosure requirements for the construction of more and more strict, 2007-2011 years, China's financial industry the listed company internal control quality index showed a downward trend, China's financial industry shows that the internal control of listed companies is becoming more and more perfect. (2) there are financial listed company earnings Accounting conservatism. (3) the internal control quality of financial listed companies is positively correlated with accounting conservatism. (4) the internal control quality is higher than that of the previous year, and its accounting conservatism is higher than that of internal control enterprises.

【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.3;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 齊保壘;田高良;李留闖;;上市公司內(nèi)部控制缺陷與財(cái)務(wù)報(bào)告信息質(zhì)量[J];管理科學(xué);2010年04期

2 張國清;;內(nèi)部控制與盈余質(zhì)量——基于2007年A股公司的經(jīng)驗(yàn)證據(jù)[J];經(jīng)濟(jì)管理;2008年Z3期

3 楊華軍;;會(huì)計(jì)穩(wěn)健性研究述評(píng)[J];會(huì)計(jì)研究;2007年01期

4 方紅星;孫，

本文編號(hào)：1418983