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论文编号：	52
作者编号：	2120051895
上传时间：	2007/6/21 12:31:38
中文题目：	财务报告内部控制与财务信息失真
英文题目：	The research of the relationsh
指导老师：	程新生
中文关键字：	财务报告 财务报告内部控制 财务
英文关键字：	financial statement ; internal
中文摘要：	财务报告是反映企业经营状况的一面镜子，是投资者和广大股民了解公司业绩的最直接和最主要的途径。它以会计特有的语言描述企业的基本财务状况、经营成果和现金流动情况，财务报告的使用者希望财务报告反映的信息是可靠的、相关的。但财务报告信息失真的现象，在当下愈演愈烈，企业披露虚假财务报告的案例屡见不鲜。如何保证财务报告的信息质量成为了亟待解决的问题之一。本文试图从财务报告内部控制的角度研究财务信息的质量，探讨两者的关系。 本文使用了规范性和实证性相结合的方法。首先介绍了财务报告内部控制的概念，在此基础上提出财务报告内部控制的特点。在此基础上。详细分析了财务报告内部控制和财务信息失真的关系，提出企业内部控制评价能够有效防范财务信息失真问题的观点。然后，从管理层特征、董事会结构和股权结构三个方面进行了实证研究。 在实证研究方面，选择了我国2001年至2005年的127家发生财务信息失真的上市公司，按照行业、资产等因素选择了配对样本公司，共同组成了样本组，进行条件Logistic回归分析，检验代表财务报告内部控制的管理层特征变量、董事会结构变量和股权结构变量，与财务信息失真的关系，及财务信息失真对财务报告内部控制的反作用。研究发现，管理层特征和董事会结构与财务信息失真有关，在发生财务信息失真前，失真公司与非失真公司存在显著差异，且董事会结构对财务信息失真的作用存在滞后性，同时还证明了在发生财务信息失真后，财务报告内部控制确实受其影响，即财务信息失真对财务报告内部控制的反作用。 最后，本文根据理论和实证分析的结果，得出结论，并提出了改进财务报告内部控制和财务信息失真关系的建议。
英文摘要：	Financial report is a mirror to show a corporate’s financial situation, and it is also a direct way to make the investors and shareholders known the performance of a company. Using the accounting language, financial reports tell us the basic information, such as the financial situation, the management and cash-flow, which should be reliable and relevant. But there are so many false financial report in the market, and how to make sure the financial report is reliable and relevant became a big problem. So this paper wants to research the relationship between the internal control of financial report and the false financial report. In this thesis ,the author uses both normative and positive method to discuss the relationship. First, the author introduces the concept of the internal control of financial report, and then analyzes the characters of internal control. The relationship between the internal control of financial report and the false financial report is also analyzed deeply. Based on the above discussion, the author thinks that the internal control of financial report can detect false financial report efficiently , and does some empirical research from three aspects, which are the characters of management, the construction of board and the shareholders. The research selects 127 Chinese listed companies from 2001 to 2005, whose financial report was found false, and some other companies according to the industry and asset. Using the Logical Regression method, research the characters of management, the construction of board and the shareholders, which stand for the internal control of financial report, whether influence the fraud financial report. The thesis finds that the characters of management, the construction of board have strong effort to the false financial report, and prove the false financial report can also influence the internal control of financial report. Lastly, the author draws the conclusion through the above analysis and gives some suggestions about how to improve the internal control of financial report and the false financial report.
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