企业内部控制、股权激励对会计信息质量的影响分析  

Analysis of the Influence of Enterprise Internal Control and Equity Incentive on the Quality of Accounting Information

作　　者：李贺[1] LI He(Dalian University of Finance and Economics,Dalian,Liaoning 116622)

机构地区：[1]大连财经学院,辽宁大连116622

出　　处：《怀化学院学报》2023年第5期84-89,共6页Journal of Huaihua University

基　　金：辽宁省民办教育协会教育科学“十四五”规划课题“应用型大学‘双创’教育课程体系研究”(LMJX2021130)。

摘　　要：市场经济条件下会计信息质量对经营者和监管者具有重要的参考意义。应用沪深上市公司相关数据,以及理论与实证相结合的方法探究内部控制、股权激励对会计信息质量的影响。结果显示:内部控制、股权激励与会计信息质量之间均为显著的正相关关系。内部控制提升1个单位,能够促进会计信息质量提升2.900×10^(-2)个单位;股权激励提升1个单位,能够促进会计信息质量提升9.800×10^(-2)个单位。同时,在内部控制对会计信息质量影响中股权激励具有部分中介作用,股权激励的中介效应为24.000%。The quality of accounting information has important reference significance for operators and regulators under the conditions of market economy.The relevant data of listed companies on the Shanghai bourse and the Shenzhen bourse are used to explore the impact of internal control and equity incentive on the quality of accounting information by combining theory and demonstration.The results show:There is a significant positive correlation between internal control,equity incentive and accounting information quality.The improvement of internal control by 1 unit can promote the improvement of accounting information quality by 2.900×10^(-2) units,and the improvement of equity incentive by 1 unit can promote the improvement of accounting information quality by 9.800×10^(-2) units.At the same time,equity incentive plays a partial mediating role in the influence of internal control on the quality of accounting information,and the mediating effect of equity incentive is 24%.

关 键 词：内部控制 股权激励 会计信息质量 

分 类 号：F275[经济管理—企业管理]