内部审计质量影响公司绩效的实证研究.docVIP

四川外国语大学本科学位论文 4 实证结果分析 内部审计质量影响公司绩效的实证研究 摘 要：随着国际全球一体化进程的加快和资本经济的快速发展，公司治理在现代企业发展中的作用与日俱增。然而，一系列财务舞弊案件的发生和揭露，使人们意识到单纯的外部审计已经难以满足现代企业治理的需要，与此同时内部审计在实现企业增值方面的地位也越来越高。2011年1月国际内部审计师协会（IIA）更新了内部审计的定义，指出：提高企业价值并改进组织的生产经营是内部审计的最终目的，定义更侧重了对企业经营绩效的改善，由此可见，企业目标的实现越来越依托于内部审计的服务职能。以此为契机，内部审计的地位被推向了新的方向，同时，国内外各界对于内部审计增值作用的研究已在不断展开和更新。 本文首先梳理国内外文献关于内部审计质量和公司绩效的理论，阐述两者的实质联系，进而从实证角度分析内部审计质量影响公司绩效的相关效应和根因。从最终研究结论可知：内部审计机构的规模大小、是否有专设内审委员会管理审计部门以及内部控制信息披露的优劣程度对公司绩效有着显著影响，由此说明高质量的内部审计对公司绩效的促进有一定裨益。本文最后基于我国资本市场的现状提出了改进上市公司内部审计质量的对策和建议，力求切实发挥内部审计的价值增值作用。 关键词：上市公司；内部审计质量；公司绩效 An Empirical Study on the Impact of Internal Audit Quality on Corporate Performance Abstract: With the acceleration of international globalization and the rapid development of market economy, corporate governance plays an increasingly important role in the growth and development of modern enterprises. However, the occurrence and disclosure of a series of financial fraud cases made people realize that simple external audit has been difficult to meet the needs of modern corporate governance. At the same time, the position of internal audit in realizing value-added is getting higher and higher. In January 2011, the International Association of Internal Auditors (IIA) updated the definition of internal audit, pointing out that the ultimate goal of internal audit is to improve the value of enterprises and the production and operation of organizations. The definition focuses more on the improvement of the performance of enterprises. Thus, the realization of enterprise goals depends more and more on the service function of internal audit. Taking this as an opportunity, internal audit has been pushed to a new height. At the same time, domestic and foreign research on the value-added role of internal audit has been constantly carried out and updated. Firstly, this paper summarizes the theory of internal audit quality and corporate performance in domestic and foreign literature, elaborates the substantive relationship betw