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在事业单位的财务管理当中,内部控制和审计监督是其中的重要组成部分,其实际效果直接影响着公司企业的盈余管理行为,本文结合目前我国内部控制体系的主要情况和盈余管理的主要内容,对内部控制有效性、审计监督与盈余管理相关性进行分析,结果表明,内部控制缺陷与真实盈余管理之间存在有明显的正相关关系,而审计监督与真实盈余管理之间存在线性相关关系。
Among the financial management of public institutions, internal control and audit supervision are one of the important components. The actual effect of the internal control and the audit supervision directly affect the earnings management behavior of the enterprises. In this paper, according to the current situation of China’s internal control system and the main contents of earnings management, The analysis of the correlation between the effectiveness of internal control, audit supervision and earnings management shows that there is a clear positive correlation between the defects of internal control and the real earnings management, while there is a linear correlation between audit supervision and real earnings management.