内部控制缺陷、信息披露与利益相关者行为研究——基于A股主板上市公司的经验证据  

Research on Internal Control Deficiencies,Information Disclosure and Stakeholders' Behavioar——Empirical Evidence Based on A-share Main Board Listed Companies

作　　者：王海滨[1] 于长春[2] 

机构地区：[1]中央财经大学 [2]北京国家会计学院

出　　处：《经济与管理研究》2014年第5期69-75,共7页Research on Economics and Management

摘　　要：本文从风险规避的角度研究企业内部和外部利益相关者对上市公司存在的内部控制缺陷所采取的自我保护措施。作为内部利益相关者的管理层发现企业的经营状况差时就会产生披露内部控制缺陷的动机,以此规避内部控制缺陷在未来可能带来的不利影响;作为外部利益相关者的外部审计师和债权人有条件识别和判断企业内部控制缺陷,因此通过提高债务成本和出具非标意见来规避风险。From the perspective of risk aversion ,this paper studies the self-protection measures against internal control deficiencies in listed companies ,taken by internal and external stakeholders. Executes, as imernal stake holders,will imend to disclose interanl control deficiencies when finding the poor quality of the company＇s financial reports,in order to avoid the potential consequences in the future. Auditors and creditors,as external stake holders,will identify and judge internal control deficiencies,in order to avoid the risk by raising the cost of debt and issuing non-standard dudit opinions.

关 键 词：内部控制缺陷 利益相关者 风险规避 自我保护 

分 类 号：F239[经济管理—会计学]