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论文编号：	6531
作者编号：	2120122532
上传时间：	2014/6/14 20:35:38
中文题目：	内部控制对盈余管理的影响研究
英文题目：	How does internal control affect earnings management?
指导老师：	周宝源
中文关键字：	内部控制质量;应计利润盈余管理;真实活动盈余管理;强制内部控制审计
英文关键字：	internal control quality; accrual manipulation; real activities management; mandatory internal control audit
中文摘要：	本文以财政部要求国有主板上市公司2012年必须进行强制性内部控制审计为契机，选取了2011年和2012年沪深两市的上市公司，研究了企业内部控制质量与管理层盈余管理程度之间的关系，并探讨了强制性内部控制审计这一政策的实施效果。 本文首先回顾了内部控制相关内容，对应计盈余管理和真实活动盈余管理进行了分析，在此基础上，本文分析了这两类盈余管理可能存在的替代效应以及内部控制如何对这两类盈余管理产生影响。通过对相关文献进行回顾和分析，作者提出三个假设：良好的内部控制有助于降低企业基于应计利润和真实活动的盈余管理水平；在不同的制度环境下，内部控制对盈余管理的影响程度不一样；强制性内部控制审计有助于降低企业基于应计利润的盈余管理和真实活动盈余管理。 本文运用了描述性统计和多元线性回归的方法来对假设进行验证。由于在强制性内控审计政策颁布前，企业主动进行内控审计具有信号效应，因此本文主要选取样本公司是否进行内控审计作为高质量内部控制的替代变量；本文内部控制审计相关数据为作者手工收集；在前两个假设的论证过程中，作者使用2011年公司样本，运用描述性统计以及多元线性回归的方法得到了相关结论；为验证第三个假设，作者使用政策颁布前后的数据，运用描述性统计进行初步验证，为提高结论的准确性，作者建立DID模型进行回归分析。研究结论表明（1）内部控制质量越高的公司基于应计的盈余管理程度和真实活动盈余管理程度越低；（2）当公司面临的外部制度环境较差时，内部控制对应计盈余管理的影响更加明显；（3）强制性内部控制审计降低了企业真实活动盈余管理程度，但对基于应计的盈余管理的影响不明显。总的来说，本文的结论是和内部控制规章的主要目标之一，即通过有效的内部控制来提高财务报告质量是相符的。
英文摘要：	In 2012, the Ministry of Finance required that state-owned companies listed on the Main Board must take mandatory internal control audit. It is still an open question whether internal control regulation leads to systematic improvements in reporting quality, so I take this opportunity to study the relationship between internal control quality and earnings management, and the impact of internal control regulation on reporting quality is also a main topic of this paper. I review the development of internal control and analyze the accrual manipulation and real activities management. On this basis, I analyze the substitution effect between the two types of earnings management and the effect of internal control on earnings management. Based on the reviews and analysis, I propose three hypotheses: good internal control helps to reduce the level of earnings management; the institutional environment will affect the degree of effects of internal control on earnings management; mandatory internal control audit helps reduce accrual manipulation and real earnings management activities. In the empirical research section, I used the descriptive statistics and multiple linear regression method. The data of internal control audit was manually collected. In the process of verifying the first two hypotheses, I used descriptive statistics and multivariate linear regression method. To verify the third hypothesis, I use descriptive statistics and a difference-indifferences research design, my result suggests that (1) the quality of internal control can help reduce the degree of accrual manipulation and real activities management; (2) when the company faces poor external institutional environment, the internal control can have a bigger effect on accrual earnings management; (3) the company experience a decrease in real activities management after the mandatory internal control audit. Taken together, our results are consistent with the achievement of one of the main goals of internal control regulation—increased earnings quality through effective internal control.
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