摘要在现代经济环境背景下，上市公司财务报告信息收到盈余管理的影响，其可靠性和相关性严重下降，给投资者和其他信息使用者的决策造成了误导。而内部控制作为保障财务报告质量的一项重要制度存在，能够引起经营者和投资者的高度重视和关注。那么将焦点聚集在国内，在我国当前制度下，内部控制能否有效的制约盈余管理还是一个有待研究并值得研究的问题。本文采用实证研究的方法，对内部控制有效性与盈余管理之间的关系进行研究。在回顾国内外学者对内部控制、盈余管理的综合性研究成果后，本文以2011年A股上市公司数据为样本，通过对上市公司是否披露了内部控制自我评价报告以及内部控制鉴证报告两个维度，对内部控制有效性进行测度，并采用修正的Jones 模型对盈余管理进行计量，并基于对二者的基础理论的内在联系进行模型设计。数据分析结果显示，内部控制有效性和盈余管理是存在显著的相关性的，即内部控制有效性高的公司盈余管理程度低。66164

毕业论文关键词    内部控制  有效性  盈余管理  实证研究

毕 业 论 文 外 文 摘 要

Title  The Correlation Studies of the Internal Control Effectiveness and Earnings Management

Abstract

In the modern context of the economic environment, financial reports of listed companies are affected by earnings management, the reliability and relevance are in serious decline, investors and other users for decision-making make misleading. The internal controls as a safeguard of financial reporting are very important, which could lead operators and investors attaching great importance and concern. Then let us give focus in China, in our current system, the effectiveness of internal control constraints of earnings management is still a subject worthy of study and research issues. In this paper, we study the effectiveness of internal control and the relationship between earnings management research through empirical research methods. After reviewing the domestic and foreign scholars on internal control, earnings management, and searching 2011 A-share listed companies in the sample data, whether the disclosure of listed companies through internal control self-assessment report and   the internal control attestation report, we measure the effectiveness of internal controls, and using the modified Jones model measured on earnings management, and based on the basic theory of both the intrinsic link for model designs. Data analysis shows that the effectiveness of internal control and earnings management having a significant correlation, namely the high effectiveness of internal control, low level of earnings management.

Keywords    internal control effectiveness    earnings management  

empirical research

目录

1  绪论 1

1.1  研究背景 1

1.2  研究内容及方法 2

2  文献综述 3

2.1  内部控制有效性相关文献 3

2.2  盈余管理相关文献 4

2.3  内部控制与盈余管理关系研究相关文献 4

2.4  文献分析 5

3  相关概念及理论分析 6

3.1  内部控制有效性的概念 6

3.2  盈余管理的概念 6

3.3  内部控制有效性和盈余管理的理论联系