内部控制鉴证对会计盈余质量的影响研究--基于沪市A股公司的经验证据  

Study of the Effect of Assurance of Internal Control on Accounting Earnings Quality——Based on the empirical evidences from A-share companies in Shanghai stock exchange

作　　者：张龙平[1] 王军只[1] 张军[2] 

机构地区：[1]中南财经政法大学会计学院,430060 [2]中央财经大学会计学院

出　　处：《审计研究》2010年第2期83-90,共8页Auditing Research

摘　　要：内部控制鉴证产生与发展的主要目标是提高财务信息质量,因此会影响盈余质量。我国目前的内部控制鉴证是否有效地提高了会计盈余质量?内部控制鉴证的执行如何影响会计盈余质量?本文通过实证分析沪市A股公司2006—2008年内部控制鉴证的经验证据,发现内部控制鉴证提升了公司会计盈余质量,在控制了管理层信号传递动机以后结论仍然稳健。最后,本文根据实证分析结果和我国上市公司内部控制鉴证业务现状,提出了完善内部控制鉴证的若干政策建议。The emerge and development of assurance of internal control are based on improving financial information quality. So it will affect earnings quality. But in the current phase of assurance of internal control, can it enhance accounting earnings quality ？ How does its performance effect accounting earnings quality ？ Based on the empirical evidences from A-share companies in Shanghai stock exchange from 2006 to 2008, we find assurance of internal control has enhanced accounting earnings quality. After controlling management＇s motives, the conclusion is still robust. Finally, according to the results of empirical analysis and the status quo of assurance of internal control of China＇s listed companies, put forward to corresponding policy recommendations.

关 键 词：内部控制鉴证 盈余质量 内部控制 

分 类 号：F275[经济管理—企业管理]