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根据审计署近年来公布的中央企业审计结果公告,检验当前政府审计工作对于中央企业会计信息披露质量、绩效和内部控制水平的影响,最后得出以下结论:(1)与未被审计的中央企业相比,被审计的中央企业在审计基年后的盈余管理程度明显降低,这意味着政府审计有效约束了上市中央企业的盈余管理行为。(2)被审计的中央企业在审计之后的年度里的绩效和内部控制水平的提升效果很微弱,这可能是由于中央企业的绩效和内部控制水平的提升需要一个长期的过程,短时间内无法明显地观测到政府审计对于中央企业绩效和内部控制的影响。
According to the announcement of the audit results of central enterprises announced by the Audit Commission in recent years, the impact of the current government audit on the disclosure quality, performance, and internal control of the central government accounting information was examined. Finally, the following conclusions were drawn: (1) Central enterprises that were not audited In comparison, the audited central enterprises have significantly reduced the level of earnings management after the auditing base year, which means that government audits effectively constrain the earnings management behavior of listed central enterprises. (2) The performance of audited central enterprises in the year after the audit and the improvement of the internal control level are very weak. This may be due to the fact that the improvement of the performance and internal control level of the central enterprises requires a long-term process and cannot be realized within a short time. Obviously observe the impact of government audit on central corporate performance and internal control.