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论文编号：	4247
作者编号：	2120102249
上传时间：	2012/6/6 9:39:57
中文题目：	内部控制自我评价报告披露情况与盈余质量的关系研究
英文题目：	An empirical study: the disclosure of Internal Control Self-Assessment Report and earnings quality
指导老师：	周宝源
中文关键字：	内部控制自我评价报告，内部控制，盈余质量，可操纵性应计利润
英文关键字：	internal control self-assessment report，internal control，earnings quality，manipulated accrued profits
中文摘要：	随着市场经济的不断发展，上市公司内部控制的重要性愈发突出；在一系列国内外财务舞弊等丑闻曝光后，国内外都针对上市公司内部控制建设制定了相应的政策措施。在相关政策的要求下，国内上市公司愈发重视自身内部控制建设问题，并陆续开始披露《内部控制自我评价报告》。但是由于政策本身存在不完善的地方，而相应的执行情况也存在不足，上市公司披露内部控制自我评价报告的质量良莠不齐，甚至在格式上也缺乏统一性；因此上市公司内部控制自我评价报告的披露是否能够发挥作用，还有其不确定性。本文首先针对我国上市公司《内部控制自我评价报告》的披露情况进行详细的分析，在此基础上重点分析了上市公司内部控制评价报告披露后对公司盈余质量的影响。本文选取了2008-2010年沪深主板上市的A股公司为研究样本进行分析，通过实证分析发现，上市公司披露内部控制自我评价报告与其盈余质量有显著的正相关关系。同时，实证结果表明，在披露了内部控制自我评价报告的上市公司中，公司聘请事务所对内部控制评价报告出具核实意见时，会显著提高其盈余质量。此外，本文还从公司治理方面的角度研究了披露内部控制评价报告对盈余质量的影响，实证结果说明，在披露了内控评价报告的上市公司中，第一大股东持股比例较高时，聘请会计事务所进行鉴证对盈余质量的提高作用会受到削弱。也就是说，第一大股东的持股比例越高，该作用会越弱。最后，在实证研究的基础上，本文针对提高内部控制自我评价报告披露质量方面提出了相应的政策建议。总体来说，本文通过实证分析说明了上市公司内部控制自我评价报告的披露情况虽然还存在一定的不足，但是它对降低上市公司盈余操纵空间，提高其盈余质量的积极作用还是比较显著的。因此，相关监管部门和企业应该更加重视企业内控和内控信息披露问题，完善政策建设并加大监管力度，改善内部控制自我评价报告的披露质量，使之能够发挥更大的作用，为整个市场经济的健康发展做出贡献。
英文摘要：	With the development of market economy, the importance of internal control of listed companies become more and more important; After a series of financial fraud both at home and abroad, some policies and measures have been made. Under the requirements of the relevant policies, domestic listed companies are putting more and more attention to the internal control. They begin to disclose the "Internal Control Self-Assessment Report". However, due to the shortcoming of policies itself and its implementation, the quality of their disclosure is somehow low. So there exists the uncertainty in the function of the disclosure of the evaluation report. This thesis is aiming at analyzing the impact of the disclosure of internal control evaluation reports of listed companies and focuses on its impact on the earnings quality.The thesis selects the data of listed companies in Shanghai Stock Exchange and ShenZhen Stock Exchange as the sample. The study indicates that the disclosure of internal control self-assessment reports in public companies is able to improve their earnings quality obviously. At the same time, the empirical results indicate that among the companies who make the disclosure of internal control self-evaluation reports, those companies who hire the accounting firm to audit the internal control evaluation report have higher earnings quality.In addition, through empirical analysis ,we know that among the companies who make the disclosure of internal control self-evaluation reports, those companies whose first controlling shareholder own higher shares have a weaker relationship between the earnings quality and the auditing of the internal control self-evaluation reports ; Overall, through empirical analysis, the thesis shows that though there exists some shortcoming in the disclosure, the positive effect of disclosing the internal control report is significant , especially in improving the quality of internal control, reducing the space of earnings manipulation and enhancing the earnings quality.Therefore, the relevant government departments and enterprises should attach importance to the internal control and its disclosure, which is good for improving the quality of the disclosure of internal control self-assessment report gradually; So the disclosure of internal control self-assessment report is able to play a greater role, to make more contribution to the healthy development of the entire market economy.
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