基于内部控制信息披露角度企业盈余管理研究

摘要：随着安然公司和世界通讯公司的破产，内部控制及信息披露状况已经成为众人关注的焦点。有些内部控制制度存在问题的上市公司管理层为了谋取公司（或者个人）私利，会操纵会计信息的披露方式和披露金额，降低了财务数据的可靠性和真实性。财务报告是企业投资者等利益相关人进行投资和做出风险评估决策的重要依据。因此，完善的内控制度不仅能够监控企业盈余管理行为，而且有利于企业利益相关者降低投资风险。77565

本文以2010年至2015年沪深两市 A股信息技术业、社会服务业的上市公司为研究对象，利用修正的Jones模型度量盈余管理水平。研究还采用描述性统计、独立样本T检验、多元回归分析等统计方法，分析内部控制信息披露与企业盈余管理之间的关系。研究发现：首先，出具自我评价报告的公司其盈余管理水平比未出具内自我评价报告的公司低；其次，出具鉴证报告的公司其盈余管理水平比未出具鉴证报告的公司低；最后，同时出具自我评价报告和鉴证报告的公司其盈余管理水平比只出具自我评价报告的公司低。

毕业论文关键词：内部控制信息披露；盈余管理；自我评价报告；鉴证报告

The Research on Enterprise Earnings Management Based on the Internal Control Information Disclosure

Abstract：With the collapse of Enron and World Communications, internal control and information disclosure has become the focus of attention。Some managements of listed companies with the problems in internal control system in order to obtain corporate or personal private interests，they will manipulate the method and the amount of accounting information disclosure, which reduces the reliability and authenticity of financial data。 The financial report is an important basis for enterprise investors and other stakeholders to invest and make risk assessment decisions。 Therefore, a perfect internal control system can not only monitor the behavior of enterprise earnings management, but also help the enterprise stakeholders to reduce investment risk。

The article took the 2010 to 2015 listed companies of information technology industry and social service industry from A-shares on Shanghai and Shenzhen Stock Exchanges as sample and used the revised Jones model to measure the earnings management level。 The research also used descriptive statistics, independent-sample t-test multiple, regression analysis and other statistical methods to analyze the relationship between internal control information disclosure and enterprise earnings management。 The findings: first, the earnings management level of companies with the self-evaluation report is lower than other companies with non-disclosure of self-evaluation report; next, the earnings management level of companies with attestation reports is lower than other companies with non-disclosure of attestation reports; finally, the earnings management level of companies with both self-evaluation report and attestation reports is lower than other companies with non-disclosure of self-evaluation report。

KeyWords：Internal Control Information Disclosure; Earnings Management; Self-Evaluation Report; Attestation Report

一、绪论 1

（一）研究背景与意义 1

1、研究背景 1

2、研究意义 1

（二）研究内容与方法 2

1、研究方法 2

2、研究框架 2

3、研究内容 3

二、国内外文献综述基于内部控制信息披露角度企业盈余管理研究:http://www.youerw.com/kuaiji/lunwen_89156.html