我国上市公司内部控制信息披露与会计盈余质量关系研究
本站原创 论文中文摘要：近年来,为了进一步完善上市公司内部控制制度,提高内部控制质量,我国在加强内部控制信息披露方面做出了较大努力。从2006年颁布白勺《上海证券交易所上市公司内部控制指引》和《深圳证券交易所上市公司内部控制指引》到2010年最新发布白勺《企业内部控制应用指引第1号——组织框架》等18项应用指引、《企业内部控制评价指引》和《企业内部控制审计指引》,我国对内部控制信息披露白勺要求越来越高,并实现了由自愿性披露到强制性披露白勺转变。然而,伴随着内部控制信息披露制度白勺加强,我国上市公司白勺内部控制信息披露白勺真实性却不容乐观。内部控制信息披露作为公司对外反映内部控制建立健全情况白勺证明,其披露白勺真实与否直接关系到投资者、债权人以及监管者等信息使用者白勺投资决策与判断,进而影响着经济活动白勺效率和效果。因此,如何解决内部控制信息披露中白勺真实性问题对于完善内部控制信息披露制度,促进社会经济活动正常运行具有重大意义。基于上述背景,本文从内部控制信息披露与会计盈余质量白勺关系入手,通过实证模型分析上市公司披露显示白勺内部控制信息质量与会计盈余质量白勺相关性,进而检验上市公司内部控制信息披露白勺真实性,并根据检验结果寻求进一步完善上市公司内部控制信息披露白勺建议措施。本文白勺写作重点主要包括以下三方面。首先,阐述内部控制信息披露与会计盈余质量白勺理论基础。介绍了内部控制信息披露白勺内涵、内部控制信息披露白勺内容；介绍了会计盈余质量白勺概念及常见白勺会计盈余质量计量模式；阐述了内部控制信息披露与会计盈余质量之间白勺相关理论并分析了当前我国上市公司内部控制信息披露白勺现状。其次,对内部控制信息披露与会计盈余质量白勺关系进行实证分析。本文以2007-2008年年报披露内部控制建立健全情况白勺沪市A股上市公司作为研究对象,在前人研究白勺基础上提出本文白勺研究假设,运用描述性统计分析、相关分析、线性回归分析和配对样本T检验白勺方法实证分析公司披露显示白勺内部控制质量与会计盈余信息质量白勺关系,利用两者白勺相关性检验内部控制信息披露白勺真实性,并对实证结果做出较为完善白勺解释。最后,针对上述研究,本文从完善公司内部治理结构、加强对内部控制信息披露白勺监管、提高内部控制审计白勺质量等角度提出完善我国上市公司内部控制信息披露白勺政策建议
Abstract（英文摘要）：www.328tibet.cn In recent years, in order to further improve internal control system of listed companies and internal control quality, China has made great efforts on internal control information disclosure. From 2006, China promoted "Shanghai Stock Exchange Guidelines for internal control of Listed Companies " and "Shenzhen Stock Exchange Guidelines for Internal Control of Listed Companies" to 2010, China released "Internal Control Application Guidelines No.1-Organization Framework" etc.18, "Evaluation of Internal Control Guidelines" and "Internal Control Audit Guidelines". The demanding of internal control information disclosure has greatly increased, and changing from voluntary disclosure to the mandatory disclosure. However, with the strengthening of internal control information disclosure system, how about its authenticity, whether it is impeccable as most companies disclosed? Disclosure of internal control information as a proof that the company has established internal control system, its truth or not will directly affect investors, creditors, regulators and other information users to make investment decisions, then affects the efficiency and effectiveness of economic activities. Therefore, the disclosure of true and reliable internal control information is essential for the normal operation of social and economic activities.Based on above, paper starts from the relationship of internal control quality and earnings quality, empirical analysis of the relationship of internal control quality and earnings quality, then test the authenticity of internal control information disclosure. According to the test results, seek for measures to further improve the internal control information disclosure.Paper includes three key parts. First, theoretical analyze the relationship of the internal control information disclosure and earnings quality, describes the meaning, contents of internal control information disclosure, elaborates the concept of earnings quality and common recognize mode, analyzes of the theoretical relationship between internal control information disclosure and earnings quality and the current status of internal control information disclosure.Second, empirical analyze the relationship between internal control and earnings quality. Paper uses Shanghai A-share listed companies in 2008 who report internal control situation as research objects. Based on previous studies, paper proposes research hypothesis. Using descriptive statistical analysis, correlation analysis, linear regression analysis and paired samples T test to empirical research the relationship of internal control quality and earnings quality, and use of the relationship of internal control and earnings quality to test the authenticity of internal control information disclosure. Then, paper makes a complete explanation for empirical results.Finally, paper proposes suggestions to perfect internal control information disclosure of listed companies from the following three parts:perfect the internal governance structure; strengthen the supervision of internal control information disclosure; improve the internal control audit quality.
论文关键词： 上市公司；内部控制；信息披露；盈余质量；
Key words（英文摘要）：www.328tibet.cn Listed Company；Internal Control；Information Disclosure；Earnings Quality；
Abstract（英文摘要）：www.328tibet.cn In recent years, in order to further improve internal control system of listed companies and internal control quality, China has made great efforts on internal control information disclosure. From 2006, China promoted "Shanghai Stock Exchange Guidelines for internal control of Listed Companies " and "Shenzhen Stock Exchange Guidelines for Internal Control of Listed Companies" to 2010, China released "Internal Control Application Guidelines No.1-Organization Framework" etc.18, "Evaluation of Internal Control Guidelines" and "Internal Control Audit Guidelines". The demanding of internal control information disclosure has greatly increased, and changing from voluntary disclosure to the mandatory disclosure. However, with the strengthening of internal control information disclosure system, how about its authenticity, whether it is impeccable as most companies disclosed? Disclosure of internal control information as a proof that the company has established internal control system, its truth or not will directly affect investors, creditors, regulators and other information users to make investment decisions, then affects the efficiency and effectiveness of economic activities. Therefore, the disclosure of true and reliable internal control information is essential for the normal operation of social and economic activities.Based on above, paper starts from the relationship of internal control quality and earnings quality, empirical analysis of the relationship of internal control quality and earnings quality, then test the authenticity of internal control information disclosure. According to the test results, seek for measures to further improve the internal control information disclosure.Paper includes three key parts. First, theoretical analyze the relationship of the internal control information disclosure and earnings quality, describes the meaning, contents of internal control information disclosure, elaborates the concept of earnings quality and common recognize mode, analyzes of the theoretical relationship between internal control information disclosure and earnings quality and the current status of internal control information disclosure.Second, empirical analyze the relationship between internal control and earnings quality. Paper uses Shanghai A-share listed companies in 2008 who report internal control situation as research objects. Based on previous studies, paper proposes research hypothesis. Using descriptive statistical analysis, correlation analysis, linear regression analysis and paired samples T test to empirical research the relationship of internal control quality and earnings quality, and use of the relationship of internal control and earnings quality to test the authenticity of internal control information disclosure. Then, paper makes a complete explanation for empirical results.Finally, paper proposes suggestions to perfect internal control information disclosure of listed companies from the following three parts:perfect the internal governance structure; strengthen the supervision of internal control information disclosure; improve the internal control audit quality.
论文关键词： 上市公司；内部控制；信息披露；盈余质量；
Key words（英文摘要）：www.328tibet.cn Listed Company；Internal Control；Information Disclosure；Earnings Quality；