【摘要】：近年來，，內(nèi)部控制逐漸引起了管理、經(jīng)濟(jì)等各個領(lǐng)域的高度重視。在公開發(fā)表的以實(shí)證方法研究內(nèi)部控制與盈余質(zhì)量、投資效率、公司績效等關(guān)系的文獻(xiàn)中，對內(nèi)部控制水平的衡量方法各有千秋，但其可靠性仍需斟酌，由此得到的結(jié)論尚存在疑點(diǎn)。而研究內(nèi)部控制與會計信息質(zhì)量的文章較為缺乏。本文在此背景下，以內(nèi)部控制水平為切入點(diǎn)，研究并分析如何提高會計信息質(zhì)量。 論文在文獻(xiàn)綜述的基礎(chǔ)上，介紹了內(nèi)部控制與會計信息質(zhì)量關(guān)系的相關(guān)經(jīng)濟(jì)學(xué)理論。同時，對內(nèi)部控制水平和會計信息質(zhì)量兩個核心概念進(jìn)行界定，探討了內(nèi)部控制水平與上市公司會計信息質(zhì)量之間的關(guān)系，結(jié)合選取的內(nèi)部控制代理變量提出三個相關(guān)研究假設(shè)。本文以計量經(jīng)濟(jì)分析為主要工具，借助于我國深市2010～2012年主板A股上市公司的經(jīng)驗證據(jù)，對我國上市公司內(nèi)部控制水平與會計信息質(zhì)量關(guān)系進(jìn)行了實(shí)證研究。實(shí)證結(jié)果顯示：(1)企業(yè)的內(nèi)部控制執(zhí)行效率越高，目標(biāo)實(shí)現(xiàn)程度越高，能有效促進(jìn)會計信息質(zhì)量的提高；(2)內(nèi)部控制存在缺陷的企業(yè)，并且缺陷越重大，會計信息質(zhì)量越差；(3)內(nèi)部控制信息得到合理鑒證的企業(yè)，其會計信息質(zhì)量也更好。 本文綜合了內(nèi)部控制目標(biāo)實(shí)現(xiàn)程度、內(nèi)部控制缺陷、內(nèi)部控制信息披露質(zhì)量三個方面衡量內(nèi)部控制水平，衡量方法較為新穎。同時采用雙重指標(biāo)檢驗內(nèi)部控制水平對會計信息質(zhì)量的影響，研究結(jié)果更具可靠性和實(shí)用性。
[Abstract]:In recent years, internal control has gradually aroused great attention in management, economy and other fields. In the published literature on the relationship between internal control and earnings quality, investment efficiency, corporate performance and so on, there are many methods to measure the level of internal control, but its reliability still needs to be considered. The conclusion is doubtful. But the article that studies internal control and accounting information quality is relatively lacking. Under this background, this paper studies and analyzes how to improve the quality of accounting information by taking the level of internal control as the starting point. On the basis of literature review, this paper introduces the economic theory of the relationship between internal control and accounting information quality. At the same time, two core concepts of internal control level and accounting information quality are defined, and the relationship between internal control level and accounting information quality of listed companies is discussed. Combined with the selected internal control agent variables, three related research assumptions are proposed. With econometric analysis as the main tool, this paper makes an empirical study on the relationship between the level of internal control and the quality of accounting information in China's listed companies with the help of empirical evidence from 2010 to 2012 of the main Board A-share listed companies in Shenzhen. The empirical results show that: (1) the higher the execution efficiency of internal control, the higher the degree of goal realization, which can effectively promote the improvement of accounting information quality; (2) the enterprises with defects in internal control, and the more serious the defects, the worse the quality of accounting information; (3) the better the quality of accounting information is when the internal control information is properly authenticated. This paper measures the level of internal control from three aspects: the degree of realization of internal control goal, the defects of internal control, and the quality of internal control information disclosure. The measurement method is relatively novel. At the same time, double indexes are used to test the influence of internal control level on the quality of accounting information, and the results are more reliable and practical.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F275

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 方紅星;孫

本文編號：2355786