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以江浙民营上市公司中55家中小企业为研究对象,选取2009—2013年的数据作为研究样本,旨在理论和实践上对江浙地区中小民营上市公司内部控制缺陷对盈余质量的影响进行实证分析,找到民营上市公司内控的特征和关键影响因素,探讨其现状、趋势和特征。在此基础上,提出系统地改进江浙中小民营上市公司内部控制的建议,希望能够对江浙中小民营上市公司盈余质量的提升有所裨益。
In this paper, 55 small and medium-sized private-owned listed companies in Jiangsu and Zhejiang Provinces are selected as the research objects. The data of 2009-2013 are selected as the research samples. The purpose is to make an empirical analysis of the impact of internal control deficiencies on the earnings quality in small and medium-sized private listed companies in Jiangsu and Zhejiang Provinces in theory and practice, Find out the characteristics of internal control of private listed companies and the key influencing factors, and discuss the status quo, trends and characteristics. On this basis, the author puts forward some suggestions on how to improve the internal control of small and medium-sized private listed companies in Jiangsu and Zhejiang, hoping to benefit the improvement of the earnings quality of small and medium private listed companies in Jiangsu and Zhejiang.