本文關(guān)鍵詞： 會(huì)計(jì)信息 內(nèi)部控制 信息質(zhì)量特征 相關(guān)性 可靠性　出處：《吉林大學(xué)》2014年博士論文　論文類型：學(xué)位論文

【摘要】：會(huì)計(jì)信息是維護(hù)資本市場(chǎng)穩(wěn)定與效率的重要工具，具有外部性，在資本市場(chǎng)運(yùn)行中具有重要的意義。但是會(huì)計(jì)信息產(chǎn)生于企業(yè)內(nèi)部，會(huì)計(jì)信息質(zhì)量在很大程度上取決于企業(yè)內(nèi)部會(huì)計(jì)信息產(chǎn)生與傳遞過程。內(nèi)部控制通過對(duì)會(huì)計(jì)信息產(chǎn)生與傳遞過程的控制，從而對(duì)會(huì)計(jì)信息質(zhì)量產(chǎn)生影響。美國以《薩班斯奧克斯利法案》（以下簡(jiǎn)稱“薩班斯法案”）為標(biāo)志，建立了內(nèi)部控制評(píng)價(jià)與審計(jì)制度。我國以此為契機(jī)，以2008《內(nèi)部控制基本規(guī)范》（以下簡(jiǎn)稱“基本規(guī)范”）及其后配套指引為標(biāo)志建立了內(nèi)部控制評(píng)價(jià)及審計(jì)制度，希望通過對(duì)企業(yè)內(nèi)部控制制度的明確要求，達(dá)到提升會(huì)計(jì)信息整體質(zhì)量，提升投資者信心，維護(hù)資本市場(chǎng)穩(wěn)定的目的。在此制度背景下，會(huì)計(jì)界與審計(jì)界對(duì)內(nèi)部控制展開了大量的研究，其中對(duì)內(nèi)部控制與會(huì)計(jì)信息之間關(guān)系的研究也取得了大量的研究成果，但是在內(nèi)部控制對(duì)會(huì)計(jì)信息質(zhì)量的作用機(jī)理以及效果的實(shí)證檢驗(yàn)方面研究還不夠深入，存在較大研究空間。本文則以此為研究契機(jī)，在前人研究的基礎(chǔ)上，針對(duì)內(nèi)部控制對(duì)會(huì)計(jì)信息質(zhì)量影響這一問題，運(yùn)用理論與實(shí)證相結(jié)合的方法進(jìn)行研究。 本文邏輯上可以分為三部分： 第一部分為相關(guān)研究的回顧。對(duì)于國外的內(nèi)部控制對(duì)會(huì)計(jì)信息質(zhì)量的研究，本文以薩班斯法案頒布為時(shí)間點(diǎn)，對(duì)薩班斯法案頒布前后的研究理論發(fā)展與研究現(xiàn)狀進(jìn)行了總結(jié)和梳理；對(duì)于國內(nèi)的相關(guān)研究，本文則以我國基本規(guī)范出臺(tái)為時(shí)間點(diǎn)，對(duì)基本規(guī)范出臺(tái)前后的理論發(fā)展與研究現(xiàn)狀進(jìn)行了總結(jié)和梳理。在對(duì)已有研究進(jìn)行回顧和分析的基礎(chǔ)上進(jìn)行評(píng)述，提出本文的研究基礎(chǔ)和研究問題。 第二部分為理論分析部分。本文分別從會(huì)計(jì)信息理論與內(nèi)部控制理論問題的兩端出發(fā)，總結(jié)了以會(huì)計(jì)信息相關(guān)性與可靠性為基本特征的會(huì)計(jì)信息質(zhì)量特征框架，同時(shí)把內(nèi)部控制分為內(nèi)部控制的要素屬性與內(nèi)部控制的信息屬性，并總結(jié)現(xiàn)有內(nèi)部控制有效性的評(píng)價(jià)方法，將其歸納為內(nèi)部控制的直接評(píng)價(jià)法和間接評(píng)價(jià)法。把會(huì)計(jì)信息可靠性與內(nèi)部控制要素屬性相結(jié)合，提出內(nèi)部控制各要素整體上對(duì)會(huì)計(jì)信息質(zhì)量產(chǎn)生過程具有保證會(huì)計(jì)信息可靠性的作用，而且內(nèi)部控制在經(jīng)濟(jì)業(yè)務(wù)循環(huán)中對(duì)生成會(huì)計(jì)信息的過程具有確保會(huì)計(jì)信息真實(shí)可靠的作用，總結(jié)提出內(nèi)部控制對(duì)會(huì)計(jì)信息可靠性的“保證”作用；把會(huì)計(jì)信息相關(guān)性與內(nèi)部控制信息屬性相結(jié)合，提出內(nèi)部控制信息本身具有價(jià)值相關(guān)性，由于內(nèi)部控制作用于會(huì)計(jì)信息生成過程，那么內(nèi)部控制信息就會(huì)作用于會(huì)計(jì)信息產(chǎn)生一種會(huì)計(jì)信息的附加價(jià)值，同樣具有價(jià)值相關(guān)性，這種作用歸納為“增強(qiáng)”信號(hào)的作用。本文形成了兩條研究邏輯主線：①內(nèi)部控制要素屬性→作用于會(huì)計(jì)信息生成過程→確保會(huì)計(jì)信息真實(shí)可靠→“保證”作用；②內(nèi)部控制信息屬性→具有價(jià)值相關(guān)性→作用于會(huì)計(jì)信息價(jià)值相關(guān)性→“增強(qiáng)”作用。 從理論發(fā)展來看，作者對(duì)會(huì)計(jì)信息理論的發(fā)展加以分析，總結(jié)出會(huì)計(jì)信息的核心目的是降低市場(chǎng)中交易費(fèi)用，會(huì)計(jì)信息質(zhì)量就可以總結(jié)為對(duì)使用者需求的滿足程度，在資本市場(chǎng)上會(huì)計(jì)信息的重要使用者就是外部投資者（股權(quán)投資者與債券投資者等），投資者需要真實(shí)可靠的會(huì)計(jì)信息以供其決策需要，其他外部信息使用者（監(jiān)管機(jī)構(gòu)，中介機(jī)構(gòu)等）在一定程度上都是由于外部投資者的存在而對(duì)會(huì)計(jì)信息質(zhì)量產(chǎn)生要求。從內(nèi)部控制理論與制度的發(fā)展來看，從投資者視角出發(fā)，內(nèi)部控制與會(huì)計(jì)信息的目的都是滿足投資者決策有用性的需求，而且內(nèi)部控制報(bào)告目標(biāo)正是為了滿足投資者對(duì)決策信息的需求，從內(nèi)部控制與會(huì)計(jì)信息的目的和內(nèi)部控制目標(biāo)與會(huì)計(jì)信息的關(guān)系可以認(rèn)為，內(nèi)部控制的目的和目標(biāo)與會(huì)計(jì)信息質(zhì)量具有“相契合”的關(guān)系，那么內(nèi)部控制應(yīng)該具有保證會(huì)計(jì)信息可靠性的作用。 內(nèi)部控制理論與制度的重大變革，在很大程度上都與資本市場(chǎng)會(huì)計(jì)信息舞弊事件相聯(lián)系，在內(nèi)部控制相關(guān)法律法規(guī)中要求企業(yè)管理者要對(duì)內(nèi)部控制進(jìn)行評(píng)價(jià)，，并對(duì)外公開審計(jì)后的內(nèi)部控制信息。那么內(nèi)部控制的信息對(duì)外部投資者應(yīng)該存在著影響其投資決策的關(guān)系，而且這種關(guān)系與會(huì)計(jì)信息有關(guān)。本文從有效市場(chǎng)與信號(hào)理論的角度對(duì)這一問題進(jìn)行了討論，從理論上分析內(nèi)部控制信息通過作用于會(huì)計(jì)信息影響投資者決策，這是內(nèi)部控制影響會(huì)計(jì)信息價(jià)值相關(guān)性的基礎(chǔ)。 通過以上兩條脈絡(luò)，作者把會(huì)計(jì)信息的可靠性與相關(guān)性與內(nèi)部控制的要素屬性與信息屬性相聯(lián)系起來，建立一個(gè)完整的內(nèi)部控制→會(huì)計(jì)信息理論結(jié)構(gòu)。 第三部分為實(shí)證檢驗(yàn)部分。針對(duì)內(nèi)部控制對(duì)會(huì)計(jì)信息可靠性的“保證”作用與會(huì)計(jì)信息相關(guān)性的“增強(qiáng)”信號(hào)作用，分析不同實(shí)證模型的優(yōu)缺點(diǎn)與適用性，提出了針對(duì)不同的作用機(jī)制應(yīng)適用不同的內(nèi)部控制評(píng)價(jià)方法與實(shí)證模型。由于會(huì)計(jì)信息的可靠性與相關(guān)性在理論上具有相互獨(dú)立的關(guān)系，同時(shí)在實(shí)際上又很難整合起來的特點(diǎn)，文章遵從兩條獨(dú)立主線對(duì)兩種作用分別考察，而沒有建立一個(gè)綜合評(píng)價(jià)會(huì)計(jì)信息質(zhì)量的結(jié)構(gòu)，從而針對(duì)一個(gè)問題的兩個(gè)方面應(yīng)用兩種不同的實(shí)證方法進(jìn)行分析。 實(shí)證研究從各內(nèi)部控制要素角度對(duì)內(nèi)部控制整體及各要素進(jìn)行評(píng)價(jià)，運(yùn)用修正Jones模型與回歸分析相結(jié)合，檢驗(yàn)內(nèi)部控制整體與會(huì)計(jì)信息的可靠性具有相關(guān)關(guān)系。實(shí)證結(jié)果基本可以說明內(nèi)部控制要素整體與會(huì)計(jì)信息可靠性存在正相關(guān)關(guān)系�？刂骗h(huán)境要素指標(biāo)、控制活動(dòng)要素指標(biāo)與監(jiān)督要素指標(biāo)，均有一個(gè)或者多個(gè)代表指標(biāo)具有顯著的統(tǒng)計(jì)意義。但是在本文對(duì)內(nèi)部控制風(fēng)險(xiǎn)評(píng)估要素的指標(biāo)對(duì)會(huì)計(jì)信息可靠性的關(guān)系檢驗(yàn)中，風(fēng)險(xiǎn)意識(shí)和風(fēng)險(xiǎn)分析，雖然也未通過顯著性檢驗(yàn)，但是在綜合模型中其顯著性明顯增高，而且達(dá)到0.15的水平，可以認(rèn)為內(nèi)部控制風(fēng)險(xiǎn)評(píng)估要素對(duì)于會(huì)計(jì)信息可靠性具有一定的保障作用。在企業(yè)內(nèi)部控制信息與溝通要素指標(biāo)對(duì)會(huì)計(jì)信息質(zhì)量的檢驗(yàn)中，并沒有檢驗(yàn)出與企業(yè)會(huì)計(jì)信息可靠性具有較高的相關(guān)關(guān)系。通過實(shí)證結(jié)果可以認(rèn)為，運(yùn)用內(nèi)部控制要素的直接評(píng)價(jià)法發(fā)現(xiàn)內(nèi)部控制要素整體對(duì)會(huì)計(jì)信息可靠性具有“保證”作用。 隨后，作者以內(nèi)部控制評(píng)價(jià)與審計(jì)報(bào)告的信息與內(nèi)部控制目標(biāo)實(shí)現(xiàn)程度的信息相結(jié)合作為具有“高—中—低”不同水平的內(nèi)部控制質(zhì)量信息，運(yùn)用Ohlson模型，檢驗(yàn)了此信息作為“信號(hào)”對(duì)會(huì)計(jì)信息與股價(jià)的影響。結(jié)果與預(yù)期基本一致，從模型結(jié)果的R2與各指標(biāo)的p值顯著性檢驗(yàn)可以認(rèn)為：低質(zhì)量內(nèi)部控制信息具有更高的價(jià)值相關(guān)性并且會(huì)降低會(huì)計(jì)盈余信息的價(jià)值相關(guān)性，內(nèi)部控制信息整體作用于會(huì)計(jì)信息增加會(huì)計(jì)信息的價(jià)值相關(guān)性。高質(zhì)量的內(nèi)部控制信息相比于中低質(zhì)量的內(nèi)部控制信息，價(jià)值相關(guān)性更低，在內(nèi)部控制質(zhì)量顯示為高質(zhì)量時(shí)，會(huì)計(jì)盈余信息成為決策的主要信息；而低質(zhì)量的內(nèi)部控制信息結(jié)果顯示具有較高的價(jià)值相關(guān)性，且當(dāng)內(nèi)部控制信息顯示為低質(zhì)量時(shí)，會(huì)計(jì)盈余信息的價(jià)值相關(guān)性降低；而當(dāng)內(nèi)部控制信息顯示為中質(zhì)量時(shí)，會(huì)計(jì)盈余信息具有高的價(jià)值相關(guān)性，而且模型的擬合優(yōu)度也較高，可以認(rèn)為此時(shí)投資者進(jìn)行投資決策需要考慮內(nèi)部控制與會(huì)計(jì)信息的聯(lián)合信息。隨后的總模型結(jié)果中，在回歸模型中加入內(nèi)部控制信息對(duì)會(huì)計(jì)盈余信息的“作用”項(xiàng)。結(jié)果顯示，從總體來說，在不降低會(huì)計(jì)盈余信息價(jià)值相關(guān)性的同時(shí)，內(nèi)部控制對(duì)會(huì)計(jì)盈余信息的作用項(xiàng)通過了顯著性檢驗(yàn)。由此判斷內(nèi)部控制信息在投資者進(jìn)行投資決策時(shí)，確實(shí)對(duì)會(huì)計(jì)信息的“信號(hào)”功能具有”增強(qiáng)”的作用�？梢姡瑑�(nèi)部控制具有提高會(huì)計(jì)信息可靠性和增強(qiáng)會(huì)計(jì)信息價(jià)值相關(guān)性的作用。 本文在內(nèi)部控制對(duì)會(huì)計(jì)信息影響的理論方面提出了新的思路與觀點(diǎn)。①本文運(yùn)用目的理論、制度變遷與制度經(jīng)濟(jì)學(xué)相關(guān)理論，分析會(huì)計(jì)信息與內(nèi)部控制的目的和目標(biāo)之間的關(guān)系，提出了內(nèi)部控制目的與目標(biāo)與會(huì)計(jì)信息目的與目標(biāo)的“相契合”，深化了內(nèi)部控制的目的理論。②本文將內(nèi)部控制分為制度要素屬性與信息屬性，提出針對(duì)不同的屬性作用應(yīng)分別采取內(nèi)部控制的直接評(píng)價(jià)法與間接評(píng)價(jià)法，并針對(duì)本文研究的內(nèi)容予以實(shí)證檢驗(yàn)。針對(duì)不同的屬性特征，采用與之相適用的內(nèi)部控制評(píng)價(jià)方法，此工作深化了內(nèi)部控制實(shí)證的理論。本文從外部投資者的視角對(duì)內(nèi)部控制的會(huì)計(jì)信息方面的經(jīng)濟(jì)后果進(jìn)行研究，有助于增強(qiáng)我國會(huì)計(jì)信息質(zhì)量，提升資本市場(chǎng)資源配置效率，同時(shí)，完善我國內(nèi)部控制制度，推動(dòng)我國資本市場(chǎng)相關(guān)制度的發(fā)展，為我國社會(huì)主義經(jīng)濟(jì)建設(shè)作出貢獻(xiàn)。
[Abstract]:Accounting information is an important tool to maintain the stability of the capital market and the efficiency, externality, has important significance in the capital market. But the production of accounting information in the enterprise, the quality of accounting information depends largely on the enterprise internal accounting information generation and transfer process. The internal control through the control on Accounting information and transfer the process, which affects the quality of accounting information. In the United States "Sarbanes Oxley Act > (hereinafter referred to as the" Sarbanes act ") as a symbol, to establish internal control evaluation and auditing system of our country. As an opportunity, the basic norms of internal control > 2008< (hereinafter referred to as the" basic norms ") and established guidelines the control system of internal audit and evaluation as a symbol of hope through the clear requirements of the internal control system of enterprises, improve the overall quality of accounting information, to enhance the investment Investor confidence, maintain the stability of the capital market. On this background, the accounting profession and the auditing profession has launched a lot of research on the internal control, the research on the relationship between internal control and accounting information have also made a lot of research, but the research on the control of the quality of accounting information in the internal mechanism and effect the empirical test is not enough, there is a big research space. This paper tries to study the opportunity, on the basis of previous research, in view of the effect of internal control on the quality of accounting information, the research method of combination of theory and empirical.
This paper can be logically divided into three parts:
The first part reviews for related research. For the research on the quality of accounting information of internal control abroad, based on the Sarbanes act as the time point, summarizes and combs the research theory development and research status of Sarbanes before and after the enactment of the bill; for the domestic related research, this paper is based on China's basic standard for time point to the development of theory and research status before and after the introduction of the basic norms are summarized and reviewed. Combing based on review and analysis of existing research, this paper puts forward the research basis and research problems.
The second part is the theoretical analysis. This paper from the accounting information theory and the theory of internal control problems of both ends, summarizes the characteristics of accounting information quality in the framework of relevance and reliability of accounting information is the basic characteristic, the internal control is divided into elements and attributes of internal control information of internal control, and evaluate effective control the existing internal method, which can be classified into direct internal control evaluation method and indirect evaluation method. The reliability of accounting information and internal control attribute combination, put forward the internal control of accounting information quality on the whole process of the elements is to ensure the reliability of accounting information, and the internal control in the economic cycle of business process the generation of accounting information has a role in ensuring the reliability of accounting information, put forward the internal control on the reliability of accounting information "Guarantee"; the relevance of accounting information and internal control information attribute combination of the internal control information has value relevance, because the internal control function in the generation process of accounting information, so the added value of the internal control information will have a role in accounting information of accounting information, also has value relevance, which is summed up as "enhanced signal function. In this paper, the formation of a two paper: the elements of internal control, acting on the attribute of accounting information generated in the process, to ensure true and reliable accounting information to" guarantee "; the internal control information, attribute has value relevance, acting on the value relevance of accounting information, the" enhanced "role.
From the perspective of the theory development, the author analyzes the development of accounting information theory, summed up the core objective of accounting information is to reduce market transaction costs, the quality of accounting information can be summarized as the satisfaction degree of users needs, in the capital market is an important user of accounting information is external investors (equity investors and bond investors, etc.) investors need reliable accounting information for the decision-making needs, other external information users (regulators, intermediaries) to a certain extent is due to external investors and the quality of accounting information production requirements. From the development of internal control theory and system, starting from the perspective of investors, internal control and accounting the purpose of information is to meet the needs of investors' decision usefulness, and report on internal control goal is to meet the investment decision The information needs from the relationship between the purpose and objectives of internal control and internal control of accounting information and accounting information can be considered, with "fit" the internal control objectives and goals and the quality of accounting information, so the internal control should ensure that the accounting information has reliable effect.
Major changes in the internal control theory and system, are largely associated with accounting information fraud, capital market, control of the relevant laws and regulations in enterprise management to the evaluation of internal control in internal and external, internal control information disclosure of audit of internal control. So the information should affect the investment the decision for external investors, and the relationship with the relevant accounting information. This paper from the theory of effective market and signal are discussed from the point of view of this problem, the analysis of internal control information by acting on the accounting information affects the investors in decision-making theory, which is based on influence the value relevance of accounting information of internal control.
Through the above two contexts, the author connects the reliability and relevance of accounting information with the attributes and information attributes of internal control, and establishes a complete internal control, accounting information theory structure.
The third part is the empirical part. According to the internal control of the reliability of accounting information "guarantee" function is related to the accounting information of the "enhanced" signal effect, advantages and disadvantages and applicability analysis of different empirical model, puts forward the different mechanism should be used in the evaluation method and empirical model of internal control. The reliability and relevance the accounting information is independent of each other in theory, at the same time it is very difficult to integrate the features actually, the follow two independent main line of the two kinds of effects were investigated, and the structure did not establish a comprehensive evaluation of the quality of accounting information, thus two aspects to a problem using two different empirical the method of analysis.
An empirical study on the elements of internal control from the perspective on the evaluation of the overall internal control elements, the modified Jones model and regression analysis combined with correlation between the reliability of accounting information and the overall internal control test. The empirical results illustrates the basic internal control there is a positive correlation between the element and the reliability of accounting information. The overall control environment factors control activities, indicators and supervision indicators, the significant statistical significance has one or more indicators. But in this index on the risk assessment of internal control elements on the relationship between the reliability of accounting information inspection, risk awareness and risk analysis, although it did not pass the significant test, but in the integrated model significantly increased, and reached the level of 0.15, can be considered the internal control risk assessment factors for the reliability of accounting information It has a certain role. The control index information and communication elements in the enterprise internal inspection on the quality of accounting information, did not examine the correlation between accounting information and has high reliability. The empirical results can be found that direct evaluation method using the internal control elements of the internal control elements with "guarantee" of accounting the reliability of the information.
Subsequently, information and internal control objectives based on the evaluation of internal control and audit report of the degree of realization of information combination of the quality of internal control information has a "high - low" levels, using the Ohlson model to test this information as a "signal" to the accounting information and stock price. And the expected results basically, from the result of the model R2 and the index value of P significant test can be considered: the value relevance of information has higher value relevance of accounting earnings information and reduce the internal control of low quality, the value relevance of internal control information integration function to increase the accounting information to the accounting information of high quality internal control information compared in the low quality of internal control information, the value relevance of lower in internal quality control showed high quality, accounting information has become the main information and decision making; The low quality of the internal control information shows that the value relevance is higher, and when the internal control information is of low quality, reduce the value relevance of accounting earnings information; and when the internal control information display for the quality of accounting information, has a high value of correlation, and the goodness of fit of the model is also higher. You can think the investment decisions of investors need to consider the joint information of internal control and accounting information. Then the total model results, in the regression model with the internal control information of accounting earnings information "effect". The results showed that, in general, does not reduce the earnings value relevance of the accounting information at the same time, the internal control of the role of accounting information through a significant test. The internal control information before making investment decisions investors, indeed on accounting information" The function of the signal has the function of "strengthening". It can be seen that internal control can improve the reliability of accounting information and enhance the relevance of the value of accounting information.
Put forward ideas and views the new theory of the control effect on the accounting information in the interior. This paper use objective theory, institutional change and institutional economics theory, analyzes the relationship between accounting information and the internal control objectives and goals, put forward the goals and objectives of internal control of accounting information and the purpose and objectives of the "fit" the purpose of deepening the theory of internal control. This paper will be divided into internal control elements of the system attributes and attribute information, according to different attributes should take the internal control evaluation method and direct indirect evaluation method, and according to the contents of this paper are empirical test. According to the characteristics of different attributes, the internal control the evaluation method suitable with this work, deepen the theory of internal control empirical. This paper from outside investors perspective on the internal control of accounting information. Research on the economic consequences of the panel will help to enhance the quality of accounting information and enhance the efficiency of resource allocation in capital market. Meanwhile, we should improve our internal control system, push forward the development of our capital market system, and contribute to our socialist economic construction.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F239.4;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 方紅星;孫

本文編號(hào)：1447086