经济政策不确定性、内控质量与公司盈余持续性  

Economic Policy Uncertainty,Internal Control and Corporate Earnings Persistence

作　　者：王信平 WANG Xin-ping(Jiangxi University of Finance and Economics,Nanchang Jiangxi 330013,China;Tongling Vocational and Technical college,Tongling AnHui 244061,China)

机构地区：[1]江西财经大学会计学院,江西南昌330013 [2]铜陵职业技术学院经济贸易系,安徽铜陵244061

出　　处：《铜陵学院学报》2022年第4期37-42,共6页Journal of Tongling University

基　　金：安徽省高校人文社会科学研究重点项目“内部控制有效性对企业高质量发展的治理效应研究”(SK2021A0960);铜陵职业技术学院人文社会科学研究重点项目“经济政策不确定性、内部控制有效性与公司盈余质量研究”(tlpt2019HK001)。

摘　　要：以2008-2019年沪深A股非金融类上市公司为样本,文章研究了经济政策不确定性对公司盈余持续性的影响以及内部控制对两者关系的调节作用。研究发现,经济政策不确定性负向影响盈余持续性,高质量的内部控制对两者的负向关系具有显著的抑制作用。进一步研究发现,经济政策不确定性负向影响公司运营效率,从而影响了盈余持续性,而内部控制能有效地缓解经济政策不确定性对公司运营效率的负向影响;在考虑产权性质、市场化程度和组织韧性的情形下,内部控制使经济政策不确定性与公司盈余持续性的负向关系呈现出不同的特征。Taking non-financial listed companies in Shanghai and Shenzhen A-shares from 2008 to 2019 as samples,this paper studies the impact of economic policy uncertainty on earnings persistence and the moderating effect of internal control on the relationship between them.It is found that the uncertainty of economic policy has a negative impact on earnings persistence,and highquality internal control has a significant inhibitory effect on the negative relationship between them.Further research shows that economic policy uncertainty negatively affects the operating efficiency of the company,thus affecting earnings persistence,while internal control can effectively mitigate the negative impact of economic policy uncertainty on the operating efficiency of the company;Considering the nature of property rights,marketization and organizational resilience,internal control makes the negative relationship between economic policy uncertainty and corporate earnings persistence show different characteristics.

关 键 词：经济政策不确定性 内部控制质量 盈余持续性 组织韧性 盈余质量 

分 类 号：F230[经济管理—会计学]