發(fā)布時(shí)間：2018-06-04 07:28

  本文選題：內(nèi)部控制 + 財(cái)務(wù)報(bào)表重述��； 參考：《重慶理工大學(xué)》2014年碩士論文

【摘要】：近幾年來，，財(cái)務(wù)報(bào)表重述現(xiàn)象頻繁涌現(xiàn)，愈來愈多的上市公司在財(cái)務(wù)報(bào)告披露后一年或更長的時(shí)間內(nèi)，又對早期發(fā)布的報(bào)告中的差錯(cuò)進(jìn)行更正。頻繁發(fā)生的財(cái)務(wù)報(bào)表重述降低了資源配置效率，造成了嚴(yán)重的經(jīng)濟(jì)損失；另外，作為一種虛假報(bào)告的更正機(jī)制，接連發(fā)生的財(cái)務(wù)報(bào)表重述一方面反應(yīng)了政府監(jiān)督管理力度的加大，另一方面也使得財(cái)務(wù)信息的質(zhì)量更讓人擔(dān)憂，因此，對上市公司財(cái)務(wù)報(bào)表重述的研究勢在必行。 內(nèi)部控制以其五大要素來規(guī)范公司的運(yùn)轉(zhuǎn)，其質(zhì)量的高低制約著公司的經(jīng)營及財(cái)務(wù)信息質(zhì)量，健全有效的內(nèi)部控制對于合理保證公司財(cái)務(wù)信息的真實(shí)可信性起著舉足輕重的作用。因此，本文從內(nèi)部控制的角度，試圖找到上市公司發(fā)生報(bào)表重述的原因，以檢驗(yàn)內(nèi)部控制能否預(yù)防財(cái)務(wù)報(bào)表重述的發(fā)生。 本文以內(nèi)部控制有效性為研究視角，從不同角度選取內(nèi)部控制有效性的替代變量，選取發(fā)生財(cái)務(wù)報(bào)表重述的公司與未發(fā)生財(cái)務(wù)報(bào)表重述的公司進(jìn)行對比分析，實(shí)證檢驗(yàn)內(nèi)部控制有效性對財(cái)務(wù)報(bào)表重述的影響效應(yīng)。 首先，以上市公司財(cái)務(wù)報(bào)表重述的現(xiàn)狀作為本文的研究起點(diǎn)，在對財(cái)務(wù)報(bào)表重述的相關(guān)概念進(jìn)行界定的基礎(chǔ)上，結(jié)合已有的研究成果，進(jìn)行了文獻(xiàn)回顧與評述；其次，運(yùn)用委托代理理論、信息不對稱理論以及機(jī)制設(shè)計(jì)理論，從理論上分析了內(nèi)部控制有效性對財(cái)務(wù)報(bào)表重述的影響；再次，實(shí)證檢驗(yàn)了內(nèi)部控制有效性對財(cái)務(wù)報(bào)表重述的影響效應(yīng)；最后，依據(jù)研究結(jié)果，提出相應(yīng)對策。 研究結(jié)論如下：內(nèi)部控制有效性與財(cái)務(wù)報(bào)表重述存在顯著的負(fù)相關(guān)關(guān)系，即內(nèi)部控制越有效，公司發(fā)生報(bào)表重述的可能性越小，有效的內(nèi)部控制能夠很好地起到預(yù)防財(cái)務(wù)報(bào)表重述發(fā)生的作用，這一結(jié)論驗(yàn)證了我們的假設(shè)。 本研究為上市公司通過加強(qiáng)內(nèi)部控制建設(shè)，提高公司財(cái)務(wù)信息的質(zhì)量，進(jìn)而防止重述事件的發(fā)生提供了有用的借鑒。
[Abstract]:In recent years, the phenomenon of financial statement restatement appears frequently, and more listed companies correct the errors in the early report within a year or more after the financial report is disclosed. The frequent restatement of financial statements reduces the efficiency of resource allocation and results in serious economic losses. In addition, as a correction mechanism for false reports, The successive restatement of financial statements reflects the increase of government supervision and management, on the other hand, it also makes the quality of financial information more worrying. Therefore, it is imperative to study the restatement of financial statements of listed companies. The internal control regulates the operation of the company with its five main elements, and its quality restricts the quality of the company's management and financial information. Sound and effective internal control plays an important role in ensuring the true credibility of financial information. Therefore, from the angle of internal control, this paper tries to find out the reasons for the restatement of financial statements in listed companies, so as to test whether internal control can prevent the restatement of financial statements. From the perspective of internal control effectiveness, this paper selects the alternative variables of internal control effectiveness from different angles, and selects the companies with and without restatement of financial statements to carry out comparative analysis. The effect of internal control effectiveness on financial statement restatement is tested empirically. First of all, taking the current situation of financial statement restatement of listed companies as the starting point of this paper, on the basis of defining the related concepts of financial statement restatement and combining with the existing research results, the paper reviews and comments on the literature. Using principal-agent theory, information asymmetry theory and mechanism design theory, this paper theoretically analyzes the effect of internal control effectiveness on financial statement restatement. This paper empirically tests the effect of internal control effectiveness on the restatement of financial statements. Finally, according to the research results, the corresponding countermeasures are put forward. The conclusions are as follows: there is a significant negative correlation between the effectiveness of internal control and the restatement of financial statements, that is, the more effective the internal control is, the less likely it is for the company to restate its financial statements. The conclusion that effective internal control can prevent the restatement of financial statements verifies our hypothesis. This study provides a useful reference for listed companies to improve the quality of financial information and prevent the occurrence of restatement events by strengthening the construction of internal control.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.51;F275

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本文編號：1976508