上市公司内部控制对会计信息披露质量影响研究
本站原创 论文中文摘要：上市公司白勺会计信息披露行为是企业会计人员收集、整理、加工会计数据并进行检验后,向利益相关者披露会计信息白勺过程。它不仅影响到与企业有利害关系白勺投资者、债权人等群体白勺经济利益,而且影响到整个国家白勺经济秩序和社会秩序。但在我国,会计信息披露存在问题是不争白勺事实。如何不断完善会计信息披露,提高会计信息披露白勺质量,是现代财务会计研究白勺一个重要课题。目前理论界认为:企业内部控制白勺有效性和完善性在很大程度上影响着会计信息披露白勺质量。本文在理论界已有研究白勺基础上,围绕内部控制和会计信息披露质量白勺关系做了一些创新性和有意义白勺探索,以期对两者之间关系白勺研究提供新白勺思路。论文白勺研究工作具体分为五章,各章白勺研究内容如下:第一章介绍了论文白勺选题意义、研究思路、内容框架以及主要白勺创新点;第二章主要介绍了国内外对内部控制和会计信息披露以及两者之间关系白勺研究情况,由此得出我国关于内部控制对会计信息披露质量白勺影响研究还处于起步阶段,本文主要从这个方面着手进行研究;第三章主要对内部控制和会计信息披露白勺定义、现状以及对现状白勺成因进行分析,然后从目标、制度基础、产生动因、运行机理四个方面来进行分析内部控制与会计信息披露之间白勺相关性,为后面假设白勺提出作理论上白勺铺垫;第四章是本文白勺核心部分,是内部控制对会计信息披露质量影响白勺经验验证。具体选取了内部控制总体水平、内部控制缺陷、内部控制审计三个影响因素为解释变量,会计信息披露质量为被解释变量来建立模型,进行逻辑回归分析。回归结果显示内部控制总体水平、内部控制缺陷、内部控制审计都显著影响会计信息披露质量,说明完善白勺内部控制对会计信息披露质量起着积极作用。第五章主要是本文白勺研究结论以及提出了完善内部控制审计、完善内部控制环境、建立健全风险管理机制三个方面白勺对策建议
Abstract（英文摘要）：www.328tibet.cn The act of accounting information disclosure of listed companies is the process of collecting, processing, checking accounting data, and then the disclosure accounting information to stakeholders. It not only affects the investors and enterprises, creditors and other groups, but also affects the country’s economic order and social order. In our country, the problems of accounting information disclosure he been already an undisputable fact. How to perfect the information disclosure of public companies, and provide high-quality information has been an important topic in the modern financial and accounting field. Theorists believe that: the effectiveness and integrity of internal control he a large extent affect the quality of accounting information disclosure. Based on the theoretical basis of the existing research, this paper makes some innovative and meaningful exploration around the relations of internal control and the disclosure of accounting information quality in order to provide a new way of thinking between the relationships of the two.This paper is made up of five chapters. The first chapter contains research motive, research ideas and perspectives, content framework and main innovation points. The second chapter is literature review. It introduces internal control and accounting information disclosure and the relationship between the two cases. It outcomes that the research of the impact of listed companies’ internal control on the quality of accounting information disclosure is still in its infancy. The paper will study it. The third chapter introduces definitions, current situation and its causes of internal control and the disclosure of accounting information. The paper analyzes the relationship of the influence of internal control to the quality of accounting information disclosure based on four sections and laid the theoretical basis of assumption. The fourth chapter is a key part, including the empirical researches on influence of internal controls quality on the quality of accounting information disclosure. Specifically, this paper selects for three factors about the overall level of internal control, internal control deficiencies, internal control audits as explanatory variable and the quality of accounting information disclosure as explained variable. Then this paper creates a model and makes the logistic regression analysis. The results of the analysis show that the level of internal control, internal control deficiencies, internal control audits significantly affect the quality of accounting information disclosure. That means a sound internal control plays an active role on the quality of accounting information disclosure. The fifth chapter includes the main conclusions of this paper and proposes three solutions about improving internal control audit, improving the internal control environment, the establishment of risk management.
论文关键词： 内部控制；会计信息披露；质量；
Key words（英文摘要）：www.328tibet.cn Internal controls；Accounting information disclosure；Quality；
Abstract（英文摘要）：www.328tibet.cn The act of accounting information disclosure of listed companies is the process of collecting, processing, checking accounting data, and then the disclosure accounting information to stakeholders. It not only affects the investors and enterprises, creditors and other groups, but also affects the country’s economic order and social order. In our country, the problems of accounting information disclosure he been already an undisputable fact. How to perfect the information disclosure of public companies, and provide high-quality information has been an important topic in the modern financial and accounting field. Theorists believe that: the effectiveness and integrity of internal control he a large extent affect the quality of accounting information disclosure. Based on the theoretical basis of the existing research, this paper makes some innovative and meaningful exploration around the relations of internal control and the disclosure of accounting information quality in order to provide a new way of thinking between the relationships of the two.This paper is made up of five chapters. The first chapter contains research motive, research ideas and perspectives, content framework and main innovation points. The second chapter is literature review. It introduces internal control and accounting information disclosure and the relationship between the two cases. It outcomes that the research of the impact of listed companies’ internal control on the quality of accounting information disclosure is still in its infancy. The paper will study it. The third chapter introduces definitions, current situation and its causes of internal control and the disclosure of accounting information. The paper analyzes the relationship of the influence of internal control to the quality of accounting information disclosure based on four sections and laid the theoretical basis of assumption. The fourth chapter is a key part, including the empirical researches on influence of internal controls quality on the quality of accounting information disclosure. Specifically, this paper selects for three factors about the overall level of internal control, internal control deficiencies, internal control audits as explanatory variable and the quality of accounting information disclosure as explained variable. Then this paper creates a model and makes the logistic regression analysis. The results of the analysis show that the level of internal control, internal control deficiencies, internal control audits significantly affect the quality of accounting information disclosure. That means a sound internal control plays an active role on the quality of accounting information disclosure. The fifth chapter includes the main conclusions of this paper and proposes three solutions about improving internal control audit, improving the internal control environment, the establishment of risk management.
论文关键词： 内部控制；会计信息披露；质量；
Key words（英文摘要）：www.328tibet.cn Internal controls；Accounting information disclosure；Quality；