中国上市公司内部控制问题探究.docVIP

中国上市公司内部控制问题探究 　　 　　内部控制作为上市公司自身的管理活动，能够从根源对会计信息质量的生成进行监督。当前，我国上市公司内部控制设计不够健全，内部控制执行效力低下，由此导致会计信息失真情况严重，会计舞弊事件屡禁不止，降低上市公司决策的有效性水平，削弱投资者信心。因此，研究内部控制和会计信息质量的相关关系就显得尤为重要。内部控制对会计信息质量影响的研究不仅是国内外广泛关注的研究领域，同时也是上市公司进行内部控制实践的有效依据。 　　 　　本文研究基于国内外现有研究成果，首先对内部控制以及会计信息相关内容进行概述，引入相关理论。进而逐一分析内部控制要素，论述各构成要素与会计信息质量的相关性原理并构建内部控制要素质量指标。简要介绍当前我国上市公司内部控制的执行现状及内部控制披露情况，并建立内部控制披露质量指数。再次，构建内部控制各指数与盈余质量回归模型，定量验证内部控制对上市公司会计信息质量的影响。最后以提升会计信息质量为目的，从内部控制视角出发提出完善对策，可以为上市公司提升内部控制有效性、完善会计信息质量提供参考路径。 　　 　　关键词：内部控制；内部控制信息披露；会计信息质量；盈余质量；相关性 　　 　　Abstract 　　 　　Internal control is implemented based on the corporate itself and supervises theaccounting information quality by controlling its generation source. Currently, theinternal control of listed companies faces the situation of inadequate design andinefficient implementation, which led to accounting information distortion and repeatedfraud cases. It will reduce the decision-making effectiveness and weaken investors’ 　　 　　confidence. Therefore, it seems to be necessary to analyze the relevance of internalcontrol and accounting information quality. It not only gains extensive attention at homeand abroad, but also provides the effective way of internal control practice for listedcompanies. 　　 　　Based on the existing research results, this paper firstly gives the content overviewof accounting information and internal control concept and brings in the relevant basistheories. Secondly, it explains the internal control elements, elaborates the principleshow internal control components affect accounting level and builds the quality indexbased on five components. After that, it builds internal control disclosure indexaccording to the current internal control situation of our listed companies. In the end, ittests and verifies the correlation of both variables through empirical analysis andproposes measures to enhance accounting information quality in internal controlperspective. In this case, this paper puts forward the reference for listed company torevise in