内部审计对反倾销会计信息证据效力的影响研究  

On the impact of internal audit on evidence of anti-dumping accounting information

作　　者：欧阳朔斯 刘爱东[1] 刘智群[2] 

机构地区：[1]中南大学商学院,湖南长沙410083 [2]湖南商务职业技术学院,湖南长沙410205

出　　处：《中南大学学报（社会科学版）》2014年第5期171-178,共8页Journal of Central South University：Social Sciences

基　　金：国家自然科学基金资助项目(71272068);中南大学中央高校基本科研业务费专项资金资助项目(2012zzts047);教育部人文社会科学规划项目(11YJA630058);湖南省哲学社会科学基金重点项目(2010ZDB51);教育部2013年度高等学校博士学科点专项科研基金项目(20130162110074)

摘　　要：从防范和应对的角度研究内部审计对反倾销会计信息证据效力的影响,有利于促进企业内部审计制度的发展和完善,提高反倾销会计信息证据效力,为我国企业的国际化战略提供有力支持。以2007—2012年间遭受反倾销诉讼的上市公司的数据为样本,检验了内部审计对反倾销会计信息证据效力的影响。实证结果显示:内部审计质量越高,企业应对反倾销的会计信息证据越有效力;内部审计质量一定的情况下,内部控制有效的企业,内部审计与内部控制的互动能够提高反倾销会计信息证据效力。From the viewpoint of preparedness and response, this paper studied the problem of the effectiveness of anti-dumping accounting information evidence and internal audit, which provides guidance for the improving of effectiveness of anti-dumping accounting information evidence and the developing and promoting of internal audit activity. Moreover, it also provides strong support for the internationalization strategy of Chinese enterprises. Based on the data of listed companies who suffered from anti-dumping investigation between 2007 and 2012, we analyzed the impact of internal audit on evidence of anti-dumping accounting information. The result shows that high quality of internal audit and the interaction between internal audit and internal control effect can improve the effectiveness of anti-dumping accounting information evidence, which makes the anti-dumping tax rate lower than the general tax rate in the same period.

关 键 词：内部审计 反倾销会计 会计信息 证据效力 

分 类 号：F230[经济管理—会计学]