本文選題：財(cái)務(wù)報(bào)告重述　切入點(diǎn)：內(nèi)部控制　出處：《沈陽工業(yè)大學(xué)》2013年碩士論文

【摘要】：財(cái)務(wù)報(bào)告重述問題受到了廣泛關(guān)注，同時(shí)引起了管理當(dāng)局的廣泛關(guān)注。財(cái)務(wù)報(bào)告重述表示第一次發(fā)布的報(bào)告中有錯(cuò)誤或遺漏，即這些錯(cuò)誤或遺漏存在于已經(jīng)發(fā)表的報(bào)告中，更重要的是，上市公司的管理者可能是進(jìn)行了盈余操縱，從而出現(xiàn)了財(cái)務(wù)報(bào)告重述。公司內(nèi)部控制的目標(biāo)之一是財(cái)務(wù)報(bào)告披露信息的真實(shí)性、可靠性，這兩者必然都會(huì)受到關(guān)注。所以，本文擬對財(cái)務(wù)報(bào)告重述與內(nèi)部控制之間的相關(guān)性進(jìn)行研究，并且通過內(nèi)部控制要素的加強(qiáng)影響異常財(cái)務(wù)報(bào)告重述的關(guān)系，繼而探索更加有效的內(nèi)部控制制度及相關(guān)方法，提高財(cái)務(wù)報(bào)告的質(zhì)量，減少財(cái)務(wù)報(bào)告重述的發(fā)生。 首先，本文對財(cái)務(wù)報(bào)告重述和內(nèi)部控制進(jìn)行了概述。對財(cái)務(wù)報(bào)告重述進(jìn)行了相關(guān)闡述，并對異常財(cái)務(wù)報(bào)告重述進(jìn)行了界定。對異常財(cái)務(wù)報(bào)告重述與內(nèi)部控制的相關(guān)關(guān)系進(jìn)行研究，從理論上分析兩者之間存在關(guān)系，并且內(nèi)部控制質(zhì)量的提高有利用于抑制異常財(cái)務(wù)報(bào)告重述的發(fā)生；同時(shí)，異常財(cái)務(wù)報(bào)告重述的發(fā)生時(shí)間也與內(nèi)部控制之間也存在關(guān)系，并能反映內(nèi)部控制的缺陷。內(nèi)部控制具體控制內(nèi)容的提高有利于異常財(cái)務(wù)報(bào)告重述的抑制。 其次，本文提出了異常財(cái)務(wù)報(bào)告重述與內(nèi)部控制之間關(guān)系的假設(shè)。利用邏輯回歸和獨(dú)立樣本T檢驗(yàn)對這些假設(shè)并進(jìn)行了分析，證實(shí)了異常財(cái)務(wù)重述與內(nèi)部控制之間的負(fù)相關(guān)關(guān)系的存在，以及異常財(cái)務(wù)報(bào)告重述的時(shí)間和內(nèi)部控制之間呈負(fù)相關(guān)，同時(shí)內(nèi)部控制中的三個(gè)要素對異常財(cái)務(wù)報(bào)告重述產(chǎn)生抑制作用。內(nèi)部控制重要控制內(nèi)容也對異常財(cái)務(wù)報(bào)告重述有抑制作用。 最后，，本文針對實(shí)證結(jié)果提出相關(guān)建議。上市公司應(yīng)對內(nèi)部控制環(huán)境進(jìn)行優(yōu)化、完善內(nèi)部控制活動(dòng)、加強(qiáng)內(nèi)部監(jiān)督與外部監(jiān)督的協(xié)調(diào)配合，從而減少異常財(cái)務(wù)報(bào)告重述的發(fā)生。
[Abstract]:The issue of restatement of financial reports has received extensive attention, and has aroused the widespread concern of the management at the same time.The financial report restates that there are errors or omissions in the first published report, that these errors or omissions exist in the published report and, more importantly, that the managers of the listed company may have carried out earnings manipulation.This led to a restatement of the financial report.One of the objectives of internal control is the authenticity and reliability of financial report disclosure, both of which will be paid attention to.Therefore, this paper intends to study the correlation between financial report restatement and internal control, and through the strengthening of internal control elements to influence the relationship of abnormal financial report restatement, and then explore more effective internal control system and related methods.Improve the quality of financial reporting, reduce the occurrence of financial restatement.First of all, this paper summarizes the financial report restatement and internal control.This paper expounds the restatement of financial report and defines the restatement of abnormal financial report.This paper studies the relationship between abnormal financial report restatement and internal control, analyzes the relationship between them theoretically, and the improvement of internal control quality can be used to restrain the abnormal financial report restatement.The time of restatement of abnormal financial report is also related to internal control, and it can reflect the defects of internal control.The improvement of the specific control content of internal control is beneficial to the restatement of abnormal financial report.Secondly, this paper puts forward the hypothesis of the relationship between abnormal financial report restatement and internal control.These hypotheses are analyzed by using logical regression and independent sample T test, and the existence of negative correlation between abnormal financial restatement and internal control is confirmed, and the time of abnormal financial restatement is negatively correlated with internal control.At the same time, the three elements of internal control inhibit the restatement of abnormal financial reports.The important contents of internal control also inhibit the restatement of abnormal financial reports.Finally, this paper puts forward some suggestions on the empirical results.The listed companies should optimize the internal control environment, perfect the internal control activities, strengthen the coordination between internal and external supervision, so as to reduce the occurrence of abnormal financial report restatement.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.51;F275

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