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内部控制产生和发展的主要目标,是通过提高内部控制质量,提高财务信息含量,因此会影响盈余质量。本文选取了2009年只披露了内部控制自我评价报告但没有进行内控鉴证的206家A股上市公司,利用2008-2010年财务数据,通过修正的Jones模型获得盈余质量指标,以探讨内部控制鉴证与内部控制质量、会计盈余质量之间的关系。研究发现,样本中在2010年度执行内控鉴证的公司的会计盈余质量显著好于未执行内控鉴证的公司,说明内控鉴证对会计盈余质量有改善作用,具有良好的政策效果。最后,提出了完善内部控制鉴证的若干政策建议。
The main objective of the emergence and development of internal control is to affect the quality of earnings by improving the quality of internal control and raising the financial information content. This paper selects 206 A-share listed companies that only disclosed the self-evaluation report on internal control in 2009 but did not conduct internal control appraisal. Using the 2008-2010 financial data and the modified Jones model to obtain the earnings quality index, this paper explores the relationship between internal control assurance and Internal control quality, the relationship between the quality of accounting earnings. The study found that the quality of accounting earnings of companies performing internal control verification in the sample was significantly better than that of the companies that did not perform internal control verification in 2010, indicating that the internal control verification has the effect of improving the accounting earnings quality and has good policy results. Finally, some policy recommendations to improve the assurance of internal control are put forward.