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论文编号：	8517
作者编号：	2120142444
上传时间：	2016/6/15 11:04:30
中文题目：	内部控制质量与会计信息可比性关系的实证研究
英文题目：	Empirical Research on the Relationship between the Internal Control Quality and Accounting Comparability
指导老师：	梅丹
中文关键字：	内部控制质量；会计信息可比性；会计信息质量
英文关键字：	Internal Control Quality; Accounting Comparability; Accounting Information Quality
中文摘要：	作为会计信息质量特征的组成部分，会计信息可比性被美国财务会计准则委员会（FASB）和国际会计准则理事会（IASB）认为是增强财务信息有用性的一个基本属性，其重要性不言自明。然而，国内外上市公司频繁发生的财务重述、盈余管理、财务造假等不当行为对会计信息可比性造成了严重的负面影响。因此，很有必要对影响会计信息可比性的因素进行研究以提升会计信息质量。自美国萨班斯-奥克斯利法案颁布之后，内部控制已经逐渐成为学术界研究的热点问题，内部控制的目标之一就是合理保证财务报告的真实可靠。目前，国内外的学者从公司层面出发对会计信息可比性影响因素的研究相对较少，本文希望从内部控制的视角出发对会计信息可比性的影响因素进行研究。 本文以2013-2014年我国上海证券交易所和深圳证券交易所主板A股制造业的上市公司为研究对象，从公司层面就内部控制质量与会计信息可比性之间的关系进行了研究。本文采用理论分析与实证研究相结合的方法，主要研究思路如下：首先，从会计信息可比性的相关研究、内部控制与会计信息质量的关系、内部控制质量与会计信息可比性的衡量方法等几个方面进行了文献回顾和总结；其次，对内部控制质量与会计信息可比性之间的关系进行了理论分析并提出本文的研究假设；然后通过描述性统计、相关性分析、多元线性回归分析等方法实证检验了内部控制质量对会计信息可比性产生的影响；最后根据实证研究结果得出本文的研究结论并提出相关建议。 本文研究发现，内部控制质量与会计信息可比性显著正相关；相对于前一年度而言，本年度企业内部控制的改善程度越高，会计信息可比性提升程度越大。为此，本文建议应从上市公司自身和外部监管入手提高上市公司的内部控制质量，同时还需进一步完善会计信息披露的相关法律法规，以及制定权威合理的会计信息质量考评方法等。
英文摘要：	Accounting comparability, as a component of the qualitative characteristics of accounting information, has been considered as a basic property of financial information that enhances its usefulness by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB). It cannot be denied that the importance of accounting comparability is self-evident. However, the frequent misconduct of the listed companies in the world, such as financial restatement, earnings management, financial fraud and so on, has a negative effect on the comparability of accounting information grossly. So it is very necessary for us to study on the influential factors of accounting comparability of the listed companies to improve the quality of the accounting information. Since the issue of the Sarbanes-Oxley Act, the internal control has gradually become a hot topic in academic research. One of the objectives of internal control is to ensure that the financial statements are true and reliable. At present, the studies on the influential factors of accounting comparability of the listed companies from the view of the firm level are relatively few. Consequently, this paper focuses on how the quality of the internal control affects the comparability of accounting information from the view of the firm level. This paper selects Shanghai and Shenzhen A-share listed companies which are from manufacturing industry in the period 2013-2014 as the sample and uses the method of combining the theoretical and empirical analysis to study on how the quality of the internal control affects the comparability of accounting information from the view of the firm level. Firstly, it reviews and summarizes the related literature from several aspects, including the relevant research on the accounting comparability, the relationship between the internal control and the quality of accounting information, the methods of measuring accounting comparability and the quality of the internal control. Secondly, it analyses the relationship between the quality of the internal control and accounting comparability and put forward the theoretical hypotheses. Thirdly, it empirically examines the theoretical hypotheses proposed in this paper through the descriptive statistics analysis, correlation test, and multiple regression analysis. Finally, it is to draw conclusions and provide some related suggestions based on the empirical results. In this study, it finds out that the quality of the internal control have been positively correlated with the comparability of accounting information. The study also shows that compared to the prior fiscal year, the greater the improvement of internal control quality is, the stronger the promotion of accounting comparability can be in this year. Based on the empirical results, the paper puts forward some related suggestions, such as enhancing the quality of the internal control in the internal and external aspects, improving the relevant laws and regulations of accounting information disclosure, formulating the authoritative and reasonable method of evaluating the quality of accounting information and so on.
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