战略偏离度、内部控制质量与财务报告可比性  

Deviance from Conventional Strategy,Internal Control Quality and Financial Statement Comparability

作　　者：张先治[1] 刘坤鹏[1,2] 李庆华[2] ZHANG Xianzhi;LIU Kunpeng;LI Qinghua(School of Accounting,Dongbei University of Finance and Economics,Dalian 116025,China;School of Accounting,Anhui University of Finance and Economics,Bengbu 233000,China)

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《审计与经济研究》2018年第6期35-47,共13页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71372068);国家社会科学基金项目(16BJY020)

摘　　要：以沪深两市A股2007—2015年上市公司为样本,分析和检验了公司战略偏离度、内部控制质量对财务报告可比性的影响。研究结果表明:(1)公司战略越偏离行业常规战略,财务报告可比性越低;(2)内部控制质量的提高能够带来财务报告可比性的提高;(3)提高内部控制质量能够显著抑制公司战略偏离度对财务报告可比性的削弱作用。上述结论对于推进公司战略信息披露制度、加强公司内部控制建设以及帮助财务报告使用者判断财务信息质量具有重要启示意义。Taking the A-share listed firms in China in 2007-2015 as an example,this paper analyzes the effects of firm strategy deviance from convention and internal control quality on financial statement comparability.The results show that:(1)deviance from conventional strategy has a negative effect on financial statement comparability,(2)internal control quality has a positive effect on financial statement comparability,and(3)internal control quality can neutralize the negative effect of firm strategy deviance on financial statement comparability.This conclusion is significantly meaningful for the promotion of firm’s strategy disclosure,enforcement of internal control and the judgement about financial reporting quality by the users.

关 键 词：战略偏离度 内部控制质量 会计信息系统 财务报告可比性 公司治理 盈余管理 

分 类 号：F234.43[经济管理—会计学]