财务报表重述与财务报告内部控制评价——基于戴尔公司案例的分析  

Financial Statement Restatement and Internal Controlover Financial Statement Assessment——Based on the analysis of Dell Case

作　　者：袁敏[1] 

机构地区：[1]上海立信会计学院,201620

出　　处：《会计研究》2012年第4期28-35,94,共8页Accounting Research

基　　金：国家自然科学基金 (71102013);教育部人文社会科学青年基金(10YJC790049)的阶段性成果;上海市教委重点学科:会计学 (J51701) ;会计与治理学科群基金 (11xkq03);上海市会计学会重点课题 "内控规范实施问题与案例研究"的资助

摘　　要：本文在回顾相关文献的基础上,以戴尔公司为案例对象,讨论了因供应商大额支付款项错报、准备金不当会计处理造成的财务报表重述事项,并将财务报表重述与财务报告内部控制重大缺陷联系起来,分析了戴尔公司财务报告内部控制管理层评价及审计师报告,最后从正确看待财务报表重述与重大缺陷的关系、正确理解和应用管理层的评价报告和审计师的审计意见、充分理解 "内部控制是一个过程"的理念等方面进行了评述,以期为我国上市公司更好实施内部控制规范提供借鉴。Based on the review of related essays,this article analysis the case of Dell,which restated its financial statement for the period of 03FY-06FY,discuss the reason result in financial statement restatement from two points:materially misrepresented the large payments from Intel,and engaged in a wide-ranging accounting fraud by maintaining a series of 'cookie jar' reserves.Then it concerned about the relationship between the restated financial statements and the information of management report on internal control over financial reporting and independent auditor's opinion,and give some comment on the relationship between financial statement restatement and material weakness,understanding and application of management report and auditor's opinion,accept the notion of 'internal control is a process',etc.which expect to give Chinese Public Company some implication to better implement the internal control standards.

关 键 词：财务报表重述 财务报告内部控制 重大缺陷 

分 类 号：F416.6[经济管理—产业经济] F406.72