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论文编号：	7489
作者编号：	2120132363
上传时间：	2015/6/10 17:41:47
中文题目：	内部控制缺陷对盈余价值相关性的影响——基于内部控制缺陷分类的视角
英文题目：	The Effect of Internal Control Deficiencies on Value Relevance of Earnings ——Based on the Vision of Classification of Internal Control Deficiencies
指导老师：	梅丹
中文关键字：	内部控制;盈余价值相关性;内部控制缺陷分类
英文关键字：	internal control;value relevance of earnings;internal control deficiencies classification
中文摘要：	自21世纪以来，安然、世通等一系列高管造假的重大会计丑闻爆发，引起了社会各界的普遍关注。美国萨班斯法案302条款和404条款中强制要求上市公司定期披露其内部控制信息，这对指导我国上市公司建立完善其内部控制具有非常重要的意义。在此基础上，我国政府部门和学者们都展开了对内部控制建设问题的探索，形成了很多优秀的研究成果和政策规范。 从2008年我国内部控制基本规范到2010年内部控制相关配套指引的颁布，这些规范的主要目的就是指导上市公司建立有效的内部控制体系，为投资者提供真实可靠并具有相关性的信息，帮助投资者做出正确的决策。内部控制一旦存在缺陷必然会导致盈余质量的低下，那么内部控制缺陷是否会对反映盈余质量的盈余的价值相关性产生影响呢？同时，内部控制缺陷有不同类型，且程度各异，这些不同类型的内部控制缺陷对盈余价值相关性的影响又是否存在显著差异呢？对这一系列相关问题的研究，有助于投资者从盈余价值相关性角度更好地认识内部控制缺陷的经济后果，也有助于激励和指导上市公司建立规范的内部控制。本文在前人研究基础上，针对内部控制缺陷与盈余价值相关的问题，进行更深入和细化的实证研究。 本文主要分为三个部分。第一部分是相关研究的回顾。在内部控制日益得到重视且相关规范日渐完善的背景下，首先简要阐述内部控制缺陷分类、盈余价值相关性等概念；接下来从影响因素和经济后果方面回顾总结了内部控制缺陷、盈余价值相关性的国内外研究文献。第二部分为理论分析。首先简要叙述了研究相关的理论，并在对内部控制缺陷进行分类的基础上对内部控制缺陷与盈余价值相关性的关系展开详细理论分析，提出两个研究假设。第三部分为实证分析及结果。构建模型，利用我国上市公司2011年—2013年的内部控制缺陷数据进行多元回归分析，验证了本文所提研究假设，内部控制缺陷的存在会降低盈余的价值相关性，并且公司层面的内部控制缺陷对盈余价值相关性的影响更大。论文最后根据实证研究结果及研究的局限性，对未来的研究进行了展望。
英文摘要：	Since the 21st century, a series of major accounting fraud scandal such as Enron and WorldCom caused widespread concern in the community. Act of SOX303 and SOX404 required listed companies to disclose internal control information in legal, which has very important meaning for the construction of the company's internal control system. On this basis, governments and academics began to explore the building of internal control system, a lot of good research and policy norms appeared. The issue of “Internal Control Standards” in 2008 and “Internal Control Guidelines” in 2010, all of this norm is for the purpose of establishing an effective internal control system and providing investors with reliable and relevant information to help them make correct decisions effectively. The presence of internal control deficiencies will lower the earnings quality certainly. So whether the internal control deficiencies have an effect on value relevance of earnings, which is one of the earnings qualities? Whether Different types of internal control deficiencies have different impact on value relevance of earnings? Researching on these issues is for the purpose of instructive listed companies to establish standardized internal control system to achieve good control of all business activities. Therefore, on the basic previous studies, the article studied deeply on the relationship between internal control deficiencies and the value relevance of earnings in the way of empirical. We conduct the research mainly from three parts. The first part is the review of relevant studies. In the background of the increasing importance of internal control and the perfect of related specifications, the article briefly describes the concepts of internal control deficiencies classification and value relevance of earnings firstly. Then reviewed the relevant literature, such as, the economic consequences and impact factors of internal control deficiencies; the factors of the value relevance of earnings; and the relationship between internal control deficiencies and the value relevance of earnings. The second part is the theoretical analysis. The article introduced the theoretical basis of the study firstly. The article proposed two hypothesis of this paper on the basis of a more detailed analysis of the relationship between internal control deficiencies and the value relevance of earnings from the perspective of the internal control classification. The third part is the empirical part. Firstly, conducted multiple regression analysis with the recently available data and on the basis of previous studies, all assumptions have been validated. The article prospected for future research in related realm based on the results of the empirical results and the limitations of the study.
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