高质量内部控制能增强盈余稳健性吗?——基于自愿性内部控制鉴证报告的经验研究  

Can High-quality Internal Control Improve Earning Conservatism?——Empirical research on voluntary internal control verification reports of a-share public companies

作　　者：于焜[1] 唐大鹏[1] 

机构地区：[1]东北财经大学会计学院/中国内部控制研究中心,辽宁大连116025

出　　处：《兰州商学院学报》2011年第4期100-105,共6页Journal of Lanzhou Commercial College

摘　　要：目前我国上市公司是否需要聘请注册会计师对自身内部控制进行鉴证并出具内部控制鉴证报告是一个自愿性行为,正是在这样一个制度背景下,根据信息经济学理论,本文认为自愿进行内部控制鉴证的上市公司具有高质量的内部控制,随后以2008—2009年A股上市公司作为研究样本,利用Basu(2007)模型进行了实证研究,发现2008—2009年我国资本市场总体上没有表现出显著的稳健性,但那些自愿进行内部控制鉴证的上市公司的会计盈余表现出显著的稳健性,所以我们得出结论,高质量的内部控制能够增强盈余的稳健性。Nowadays it is a voluntary behavior for public companies in our country whether to employ CPAs to verify the effectiveness of their internal controls and give internal control verfication reports or not.Under this background,according to information economic thoery this paper admits that the companies who employ CPAs to verify the effectiveness of their internal controls own a relatively high-quality internal control system.After a positive research of A-share public companies during 2008—2009 with Basu（1997） model,we find that earnings of the whole capital market in our country show no a significant characteristic of conservatism during 2008—2009,but earnings of the companies who employ CPAs to verify the effectiveness of their internal controls have a significant characteristic of conservatism.So we conclude that high-quality internal control can enhance earning conservatism.

关 键 词：稳健性 内部控制 会计盈余 

分 类 号：F830.91[经济管理—金融学]