提升企业内部控制质量能否增强其会计信息可比性?——来自中国A股上市公司的经验证据  

Whether Improving the Quality of Internal Control Can Enhance the Comparability of Accounting Information?——Empirical Evidence from Chinese A-share Listed Companies

作　　者：曾峻[1] 陈逵[1] ZENG Jun;CHEN Kui(Hunan University of Finance and Economics, Changsha Hunan 410205)

机构地区：[1]湖南财政经济学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2021年第4期36-45,共10页Journal of Hunan University of Finance and Economics

基　　金：湖南省哲学社会科学基金项目“准则趋同对我国上市公司会计信息可比性影响的研究”(项目编号:18YBA059)。

摘　　要：以2016-2018年我国A股上市公司为样本,实证研究内部控制对会计信息可比性的影响。研究发现,提升企业内部控制质量,一方面可以直接促进会计信息可比性的增强,另一方面也可以通过会计信息应计质量的部分中介作用促进其可比性增强。从内部控制制度内容上来看,有关维护企业资产安全、保障企业合法合规经营方面的内部控制制度对会计信息可比性的影响非常显著,而保障报表数据真实可靠相关内控制度的作用却并不明显。进一步研究发现,我国东部地区的上市公司内部控制对会计信息可比性的促进作用比中西部地区上市公司的更加显著,而民营企业的要比国有企业的显著。Taking the listed companies in China from 2016 to 2018 as a sample,this paper empirically studies the impact of internal control on the comparability of accounting information.It is found that improving the internal control quality of enterprises can directly promote the comparability of accounting information on the one hand,and on the other hand,it can also promote the comparability of accounting information through part of the intermediary role of accruals quality.From the perspective of content,the internal control system related to maintaining the safety of assets and ensuring the lawful operation of enterprises had a significant impact on the comparability of accounting information,however,the internal control system to guarantee the truthfulness and reliability of report data has no significant impact.Further research shows that the internal control of listed companies in the eastern part of China promotes the comparability of accounting information more significantly than that of listed companies in the Midwestern regions,and that of private enterprises is more significant than that of state-owned enterprises.

关 键 词：内部控制 应计质量 会计信息可比性 

分 类 号：F812.3[经济管理—财政学]