论文部分内容阅读
本文以2008~2010年期间A股主板制造业上市公司为初选样本,基于市场变异系数、技术变异系数、收入变异系数测度环境不确定性,从内部控制自我评价与第三方评价角度,探讨了环境不确定程度与内部控制评价之间的关系。研究发现,当公司面临较低的环境不确定性程度时,公司存在内部控制缺陷的可能性较低,内部控制缺陷数量较少,内部控制监督机制的有效性也较好;并且会计师事务所、独立董事、监事会针对内部控制质量发表独立意见的可能性越大。实践表明,上市公司应积极采取应对措施,降低不确定环境对组织内部控制工作的负面影响,切实提高公司的内部控制水平。
Based on the sample of primary listed manufacturing companies in A-share market during 2008 ~ 2010, this paper measures the environmental uncertainty based on the market variation coefficient, technological variation coefficient and income variation coefficient. From the perspective of internal control self-evaluation and third-party evaluation, The Relationship between Environmental Uncertainty and Internal Control Evaluation. The study found that when the company is facing a low degree of environmental uncertainty, the company is less likely to have internal control flaws, fewer internal control flaws and more effective internal control supervision mechanism. Moreover, the accounting firms, The more likely the independent directors and the supervisory committee will issue their independent opinions on the quality of internal control. Practice shows that listed companies should actively take countermeasures to reduce the negative impact of the uncertain environment on the internal control work and effectively improve the company’s internal control.