本文關(guān)鍵詞：內(nèi)部控制缺陷、審計意見與真實盈余管理的關(guān)系研究　出處：《北京交通大學》2015年碩士論文　論文類型：學位論文

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【摘要】：本世紀初美國安然、世通等財務(wù)造假丑聞曝光后,美國政府為了重振投資者對資本市場的信心和更好的保護投資者的利益,于2002年頒布了Sarbanes-Oxley法案。該法案強制要求上市公司披露內(nèi)部控制信息,置企業(yè)內(nèi)部控制于公眾監(jiān)督之下,從而引起了學者們對內(nèi)部控制與盈余管理相關(guān)關(guān)系的關(guān)注。 本文從我國內(nèi)部控制體系建設(shè)情況入手,對國內(nèi)外內(nèi)部控制、真實盈余管理和內(nèi)部控制與盈余管理關(guān)系的研究成果進行了回顧與總結(jié),在文獻綜述和理論分析的基礎(chǔ)上,結(jié)合內(nèi)控缺陷的披露特征和內(nèi)控審計信息的披露特點,提出了相關(guān)假設(shè)并據(jù)此進行了研究設(shè)計,通過對2008-2013年度A股上市公司的相關(guān)財務(wù)數(shù)據(jù)進行回歸分析和相關(guān)性研究,探討了內(nèi)部控制缺陷對真實盈余管理的作用、內(nèi)部控制審計對真實盈余管理的影響以及內(nèi)控缺陷與內(nèi)控審計在影響真實盈余管理方面的交互作用,并并根據(jù)數(shù)據(jù)結(jié)果,分析我國現(xiàn)存內(nèi)部控制體系建設(shè)的成效,同時針對我國國情,闡述了內(nèi)部控制披露制度的現(xiàn)存問題,以及對政府、企業(yè)、投資人就如何健全完善我國內(nèi)部控制體系問題提出了相應(yīng)建議,具有較強的理論和現(xiàn)實意義。 實證結(jié)果表明,內(nèi)部控制缺陷與真實盈余管理之間存在顯著正相關(guān)關(guān)系。具體表現(xiàn)在存在內(nèi)控缺陷的公司真實盈余管理程度越高,而缺陷越嚴重該現(xiàn)象越明顯。內(nèi)部控制審計與真實盈余管理存在線性相關(guān)關(guān)系。體現(xiàn)為進行內(nèi)控審計能有效抑制真實盈余管理,并且被出具的審計意見越好效果越明顯。但在存在內(nèi)控缺陷的公司中進行內(nèi)控審計卻沒有相應(yīng)抑制作用,反而有刺激效果。此外,本文為我國現(xiàn)行內(nèi)部控制制度的有效性與披露制度在資本市場經(jīng)濟現(xiàn)實中的良好適用性提供了經(jīng)驗數(shù)據(jù),同時也為我國監(jiān)管部門在堅持以內(nèi)部控制缺陷為核心指標對內(nèi)部控制有效性進行評價的原則下,試圖通過完善內(nèi)部控制缺陷的認定與披露體系來進一步增強內(nèi)部控制的有效性提供了實踐的保證。 本文考察了我國目前內(nèi)部控制體系的建立健全情況以及內(nèi)部控制制度的有效性,從內(nèi)部控制缺陷和內(nèi)部控制審計兩個角度來考慮其對盈余管理程度影響,并且按照內(nèi)控缺陷的認定分類,具體討論了是否存在內(nèi)控缺陷、內(nèi)控缺陷嚴重程度、是否進行內(nèi)控審計、內(nèi)控審計意見類型對經(jīng)營活動現(xiàn)金流操縱、生產(chǎn)性操縱、酌量性費用操縱這三種真實活動盈余操縱手段選擇的影響,一定程度上對我國內(nèi)部控制與盈余管理相關(guān)研究提供了實證數(shù)據(jù)、填補了相應(yīng)空白,為相關(guān)政策提供了經(jīng)驗支持。
[Abstract]:After financial fraud scandals such as Enron and WorldCom came to light at the beginning of this century, the US government sought to restore investors' confidence in the capital market and better protect the interests of investors. The Sarbanes-Oxley Act was enacted in 2002, which obliges listed companies to disclose information about internal controls and place them under public scrutiny. Therefore, scholars pay attention to the relationship between internal control and earnings management. Starting with the construction of internal control system in China, this paper reviews and summarizes the research results of internal control, real earnings management and the relationship between internal control and earnings management at home and abroad. On the basis of literature review and theoretical analysis, combined with the disclosure characteristics of internal control defects and internal audit information, this paper puts forward the relevant assumptions and designs accordingly. Through regression analysis and correlation research on the financial data of A-share listed companies in 2008-2013, this paper discusses the effect of internal control defects on real earnings management. The impact of internal control audit on real earnings management and the interaction between internal control defects and internal control audit in influencing real earnings management, and according to the results of the data. This paper analyzes the effectiveness of the construction of the existing internal control system in China, at the same time, according to the situation of our country, expounds the existing problems of the internal control disclosure system, as well as the government, enterprises. The investors put forward some suggestions on how to perfect the internal control system of our country, which has strong theoretical and practical significance. The empirical results show that there is a significant positive correlation between internal control defects and real earnings management. The more serious the defect, the more obvious this phenomenon is. There is a linear correlation between internal control audit and real earnings management, which shows that internal control audit can effectively restrain real earnings management. And the audit opinion issued the better the effect is more obvious. But the internal control audit in the existence of internal control defects in the company did not have the corresponding inhibition effect, but has the stimulation effect. This paper provides empirical data for the effectiveness of the current internal control system and the good applicability of the disclosure system in the reality of the capital market economy. At the same time, it is also the principle that China's regulatory authorities adhere to the internal control defects as the core index to evaluate the effectiveness of internal control. Attempts to improve the internal control defects identification and disclosure system to further enhance the effectiveness of internal control provides a practical guarantee. This paper examines the establishment of the current internal control system and the effectiveness of the internal control system, from the internal control defects and internal control audit to consider its impact on earnings management. And according to the classification of internal control defects, the paper discusses whether there are internal control defects, the severity of internal control defects, whether to conduct internal control audits, and whether the types of internal audit opinions manipulate the cash flow of business activities. The influence of productive manipulation and discretionary cost manipulation on the choice of earnings manipulation means provides empirical data for the study of internal control and earnings management in China to a certain extent and fills the corresponding gaps. Provides the experience support for the related policy.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F275;F239.4

【參考文獻】

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1 方紅星;孫，

本文編號：1386551