本文關鍵詞： 內(nèi)部審計 盈余管理 公司治理 上市公司　出處：《東北大學》2007年碩士論文　論文類型：學位論文

【摘要】：世通公司丑聞的揭露,使各界人士將關注的焦點從企業(yè)的外部環(huán)境轉(zhuǎn)向企業(yè)的內(nèi)部審計。由于內(nèi)部審計在企業(yè)經(jīng)營管理中處于極其重要的地位,它既是企業(yè)內(nèi)部控制機制的重要組成部分,又是監(jiān)督與評價內(nèi)部控制的主要手段,因此,人們把內(nèi)部審計當作“企業(yè)良心”,當作維護企業(yè)道德文化的最后一道防線。世通公司內(nèi)部審計人員對38億美元費用違規(guī)列入資本支出項目的揭示,使內(nèi)部審計揭露管理層盈余管理的作用得到了公眾和監(jiān)管部門的肯定。內(nèi)部審計的公司治理作用開始被人們所重視,是否設置內(nèi)部審計部門以及內(nèi)部審計部門隸屬層次問題成為研究焦點。 管理層盈余管理問題,是公司治理所要解決的主要問題之一,內(nèi)部審計在公司治理結(jié)構(gòu)中的重要作用無疑會對限制管理層進行盈余管理產(chǎn)生影響。 我國上市公司管理層盈余管理問題十分嚴重,并已產(chǎn)生相當大的危害,目前急需找到一個相對有效的方法來完善公司治理結(jié)構(gòu),限制管理層盈余管理行為’。我國內(nèi)部審計問題研究還處在初步階段,由于我國學術界在內(nèi)部審計部門設置以及盈余管理方面的研究主要集中在規(guī)范研究的層面,缺乏實證方面的支持,證券監(jiān)管機構(gòu)、投資者、管理層對于內(nèi)部審計的治理作用的認識還不是十分深刻。因此,本文希望能夠為相關研究提供實證證據(jù)。本文的研究將提供中國證券市場環(huán)境下盈余管理與內(nèi)審部門設置方面的實證證據(jù)。 本文在對國內(nèi)外有關內(nèi)部審計部門設置和盈余管理問題研究成果綜述的基礎上,借鑒國內(nèi)外相關規(guī)范、實證研究的成果,通過理論分析和實證檢驗的方法探求我國上市公司內(nèi)審部門設置對盈余管理的影響,希望能夠提出一些改善我國上市公司內(nèi)審部門設置方面的建議,完善我國公司治理結(jié)構(gòu),進一步加強內(nèi)部審計在公司治理方面的作用,限制管理層盈余管理行為。 本文將1997年——2004年上市的滬市A股上市公司作為研究對象,使用截面瓊斯模型衡量盈余管理程度,綜合運用了描述性分析、應計利潤分離法、回歸模型等方法,系統(tǒng)地研究了內(nèi)部審計部門設置與對盈余管理的影響。研究結(jié)果發(fā)現(xiàn),上市公司盈余管理程度與內(nèi)審部門的設立以及內(nèi)審部門的隸屬層次均為不顯著的負相關關系。這說明了我國內(nèi)部審計能夠在一定程度上限制管理層進行盈余管理,但其作用沒有得到充分發(fā)揮。本文對此進行了專門的分析,并提出了制定、完善內(nèi)部審計的相關規(guī)范；提高內(nèi)部審計的組織地位；拓展內(nèi)部審計的職能與范疇；改進內(nèi)部審計的技術；提高從業(yè)人員素質(zhì),完善群體結(jié)構(gòu)等相關建議。
[Abstract]:The disclosure of the WorldCom scandal has made people from all walks of life change their focus from the external environment of the enterprise to the internal audit of the enterprise. Since internal audit plays an extremely important role in the management of the enterprise, It is not only an important part of the enterprise internal control mechanism, but also the main means to supervise and evaluate the internal control. Internal auditing is regarded as the "corporate conscience" and the last line of defense to preserve the corporate ethical culture. The disclosure by the internal auditors of WorldCom that the $3.8 billion expense was included in the capital expenditure project, The role of internal audit in revealing management earnings management has been recognized by the public and regulatory authorities. Whether to set up the internal audit department and the subordinate level of the internal audit department has become the research focus. The problem of management earnings management is one of the main problems to be solved in corporate governance. The important role of internal audit in corporate governance structure will undoubtedly have an impact on restricting management to carry out earnings management. The problem of management earnings management of listed companies in China is very serious and has caused considerable harm. At present, it is urgent to find a relatively effective method to perfect the corporate governance structure. The research on internal audit in our country is still in the initial stage, because the research on the establishment of internal audit department and earnings management in our academic circles is mainly focused on the level of normative research. Lack of empirical support, securities regulators, investors, management of the governance role of internal audit is not very profound understanding. This paper hopes to provide empirical evidence for relevant research. The research in this paper will provide empirical evidence on earnings management and internal audit department setting in the environment of Chinese securities market. On the basis of summarizing the research results of internal audit department setup and earnings management at home and abroad, this paper draws lessons from relevant domestic and foreign norms and empirical research results. Through the method of theoretical analysis and empirical test, this paper explores the influence of the establishment of internal audit department on earnings management of listed companies in China, and hopes to put forward some suggestions on improving the setting up of internal audit department of listed companies in China and perfect the corporate governance structure of our country. Further strengthen the role of internal audit in corporate governance, limiting management earnings management behavior. In this paper, the A-share listed companies listed in Shanghai Stock Exchange from 1997 to 2004 are taken as the research object. The cross-section Jones model is used to measure the earnings management degree. The methods of descriptive analysis, accrual profit separation, regression model and so on are used in this paper. This paper systematically studies the impact of internal audit department setting and earnings management. There is no significant negative correlation between the degree of earnings management of listed companies and the establishment of internal audit department and the subordinate level of internal audit department, which indicates that internal audit in China can restrict the management of earnings management to a certain extent. But its function has not been given full play. This article has carried on the specialized analysis to this, and has proposed the formulation, consummates the internal audit related standard, enhances the internal audit organization status, expands the internal audit function and the scope; Improve the internal audit technology; improve the quality of practitioners, improve the group structure and other relevant suggestions.
【學位授予單位】：東北大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F275;F239.45;F276.6;F224

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