内部控制与盈余质量——基于2007年A股公司的经验证据

Abstract

本文以2007年度非金融A股公司为对象,探讨了内部控制与盈余质量之间的关联性。证据表明,高质量的内部控制并未伴随高质量的盈余,内部控制质量得到改善并没有伴随盈余质量的提升,而公司的一些内在特征和治理因素确实会系统地影响内部控制和盈余质量。本文建议,应当建立一套完整的内部控制标准体系,抓紧制定企业内部控制鉴证(审计)准则,并加强对上市公司内部控制自我评估报告与注册会计师审核的监督和检查。

Using A-share companies excluding financial industry in 2007 as sample,this study investi- gates the association between internal control and earnings quality.We find that high-quality earnings do not accompany with high-quality internal control,the improvement of internal control quality does not lead to upgrading of earnings quality,and that some innate firm characteristics and governance factors do sys- tematically affect the internal control and earnings quality.It is suggested that we should establish a set of internal control standards,try to constitute internal control attestation standards,and strengthen the su- pervision on self-evaluating of listed companies' internal control and the attestation engagement of CPA.