内部控制的有效性、审计师评价与企业绩效

Internal Control,CPA Evaluation and Performance Consequence

内部控制的有效性对企业绩效有着重要影响。近年来内部控制在我国越来越得到重视,但是内部控制作为一项控制措施是否提高了企业经营效率还缺乏实证证据。本文以136家房地产公司为样本,研究了企业内部控制的执行和实施效果被认可的程度以及带来的业绩后果。实证研究发现,审计师能够准确地识别企业内部控制的执行和实施程度;企业内部控制制度的有效执行和实施对提高房地产企业的公司业绩有显著作用;审计师对内部控制的评价相比企业对内部控制的自评,既有替代作用,也有互补作用,即审计师的内部控制评价不仅包含了企业自身的内部控制评价,还具有其他的信息含量。本文的研究对内部控制的披露与评价,以及风险导向审计具有重要意义。

In recent years, Internal control has caught more and more attention over the world. Based on a sample size of 136 Chinese real estate enterprises, this study analyzes the CPA＇s evalution degree on firm＇s implementing internal control and its performance consequence. The evidence suggests that CPAs be able to give exact evaluation on firm＇s internal control implement, and the higher the internal control implemented, the better performance the enterprise will have. According to further research we find that the CPA＇s evalution include not only evaluations from enterprises themselves but also increment information. Our research has given empirical support for the internal control disclosure regulation and risk oriented auditing.