内部控制有效性、会计稳健性与商业信用模式  

Efficiency of Internal Control,Accounting Conservatism and Mode of Trade Credit

作　　者：徐虹[1] 林钟高[1] 余婷[1] 何亚伟[1] 

机构地区：[1]安徽工业大学会计系,安徽马鞍山243002

出　　处：《审计与经济研究》2013年第3期65-73,共9页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71272220);教育部人文社科青年基金项目(11YJC630235)

摘　　要：以2009和2010年沪深A股上市公司为样本,以内部控制与会计稳健性即公司治理的两个重要机制为基础,联合考察内部控制有效性、会计稳健性对企业商业信用模式的影响。实证结果发现:企业内部控制有效性越高,会计稳健性程度越高;内部控制有效性的提高和会计稳健性的增强,有助于降低企业与供应商之间的交易成本,从而在交易合约中更容易获得交易成本较低的商业信用模式。进一步研究发现,随着上市公司会计稳健性的提高,内部控制有效性对于降低交易成本的作用显著下降,内部控制与会计稳健性之间存在一定的替代效应。By using Chinese A-share listed companies 2009-2010 as a sample and basing on corporate governance and starting from two important mechanism of internal control and accounting conservatism,we explore comprehensively the effects of internal control and accounting conservatism in the choice of trade credit mode.The result of this study shows that: The higher of efficiency of internal control,the higher of accounting conservatism.The improvement of internal control and accounting conservatism helps to decrease the transaction cost between the firm and its suppliers.Furthermore,this paper also finds that the influence on transaction cost of internal control of a listed company would be less obviously with the improvement of accounting conservatism.It means that there is a substituted relation between internal control and accounting conservatism.

关 键 词：内部控制有效性 会计稳健性 交易成本 商业信用模式 

分 类 号：F233[经济管理—会计学] F832.51[经济管理—国民经济] F224