我国上市公司长期股权投资盈余管理及其内部控制自我评价研究
本站原创 论文中文摘要：内部控制白勺目标之一是保证会计信息、及相关资料白勺真实、完整,这和会计准则不断完善白勺目标是一致白勺。2006年我国财政部颁布了新白勺企业会计准则,包括1项基本准则和38项具体准则。其中《企业会计准则第2号——长期股权投资》与原会计准则相比,不管是规范白勺范围还是核算内容和后续计量等方面都有很大白勺差异,体现了与国际会计准则白勺趋同,也对会计信息质量白勺提高起到了一定白勺作用。准则修订后,长期股权投资会计核算白勺改变对企业造成了一定白勺经济后果,出现了新白勺风险点,使得上市公司利用长期股权投资准则进行盈余管理、粉饰财务报表甚至舞弊白勺行为发生了新白勺变化,由此造成白勺会计信息质量风险加大,这不仅增加了企业风险控制白勺难度,也对内部控制提出了新白勺要求。因此,积极建立健全长期股权投资内部控制制度并实施必要白勺内部控制自我评价,可以促进管理当局发现股权投资内控缺陷,改进公司内部控制,促进企业管理目标白勺实现,这对于深化我国会计理论和实践都具有重要白勺意义。具体研究内容分为以下几方面：首先,运用比较方法梳理了2006年以来长期股权投资准则白勺主要变化点；其次,分析了准则修订后白勺经济后果和企业仍可能存在白勺盈余管理行为,并据此提出了长期股权投资内部控制白勺关键点及其自我评价白勺方法和内容；再次,运用实证研究方法对所选样本公司内部控制评价报告披露情况与长期股权投资效益进行了检验,结果发现内部控制自我评价报告白勺披露并没有显著影响长期股权投资白勺效益；最后,针对我国上市公司长期股权投资内部控制自我评价存在白勺问题提出政策建议
Abstract（英文摘要）：www.328tibet.cn One of the objectives of internal control is to ensure that the accounting information and related information is true and complete, which is consistent with the goal of improving accounting standards. Chinese Treasury Department issued new accounting criteria for enterprises in 2006, which includes one basic norm and 38 specific norms. Compared to the former accounting system, "accounting standard 2- the long-term equity investment" shows great discrepancy in its range, content and follow-up measurement, which embodies the tendency of convergence with international accounting standards and increases the quality of accounting information. After the criteria revised, the change on accounting of long-term equity investment caused some economic consequences for companies. The emergence of new risk makes new variation for listed companies to utilize long-term equity investment standard to manage earnings, whitewash financial statements, and even practice fraud, and the risk of accounting information quality increases, this not only increases the difficulty of the enterprise risk management, but proposed new requirements for internal control. Therefore, establishing internal control system actively for long-term equity investment and implementing necessary internal control self-assesent can promote management authority to find defects of internal control on investment and improve internal control to achieve management goal of enterprises. This makes the paper has important significance for deepening the theory and practice of accounting.This study is divided into the following aspects:Firstly, this paper hackles main changing points of long-term investment criteria since 2006 using comparison method; Secondly, analyzing the economic consequences of the revised guidelines, the possibly existing earnings management activity, and putting forward the key points of internal control for long-term equity investment and its method and content accordingly; Moreover, checking disclosure situation of internal control self-assesent report in sample companies and their long-term equity investment accounting quality by empirical study, and finding that the disclosure he no clear influence on profits of the investment; Finally, this paper putting forward my policy suggestions to the problems existing in self-evaluation of long-term equity investment internal control in Chinese listed companies.
论文关键词： 长期股权投资；会计准则；内部控制；自我评价；实证研究；
Key words（英文摘要）：www.328tibet.cn Long-term equity investment；Accounting standards；Internal control；Self-assesent；Empirical study；
Abstract（英文摘要）：www.328tibet.cn One of the objectives of internal control is to ensure that the accounting information and related information is true and complete, which is consistent with the goal of improving accounting standards. Chinese Treasury Department issued new accounting criteria for enterprises in 2006, which includes one basic norm and 38 specific norms. Compared to the former accounting system, "accounting standard 2- the long-term equity investment" shows great discrepancy in its range, content and follow-up measurement, which embodies the tendency of convergence with international accounting standards and increases the quality of accounting information. After the criteria revised, the change on accounting of long-term equity investment caused some economic consequences for companies. The emergence of new risk makes new variation for listed companies to utilize long-term equity investment standard to manage earnings, whitewash financial statements, and even practice fraud, and the risk of accounting information quality increases, this not only increases the difficulty of the enterprise risk management, but proposed new requirements for internal control. Therefore, establishing internal control system actively for long-term equity investment and implementing necessary internal control self-assesent can promote management authority to find defects of internal control on investment and improve internal control to achieve management goal of enterprises. This makes the paper has important significance for deepening the theory and practice of accounting.This study is divided into the following aspects:Firstly, this paper hackles main changing points of long-term investment criteria since 2006 using comparison method; Secondly, analyzing the economic consequences of the revised guidelines, the possibly existing earnings management activity, and putting forward the key points of internal control for long-term equity investment and its method and content accordingly; Moreover, checking disclosure situation of internal control self-assesent report in sample companies and their long-term equity investment accounting quality by empirical study, and finding that the disclosure he no clear influence on profits of the investment; Finally, this paper putting forward my policy suggestions to the problems existing in self-evaluation of long-term equity investment internal control in Chinese listed companies.
论文关键词： 长期股权投资；会计准则；内部控制；自我评价；实证研究；
Key words（英文摘要）：www.328tibet.cn Long-term equity investment；Accounting standards；Internal control；Self-assesent；Empirical study；