提高内部控制有效性能否抑制财务舞弊的发生?

Can Improving the Efficiency of Internal Control Prevent the Accounting Fraud?

内部控制的基本目标之一就是合理保证财务报告的可靠性。从内部控制有效性的角度分析其与财务舞弊的内在关系具有重要意义。研究以2006—2008年因财务舞弊被处罚的77家上市公司和对应的77家非舞弊上市公司为样本,构建了内部控制质量评价指数对内部控制有效性进行评分,采用配对t检验和logistic回归分析,结果显示,有效的内部控制性能够显著抑制财务舞弊发生的可能性,内部控制五要素中风险评估、信息与沟通、监察越有效就越能减少财务舞弊的发生。

This paper analyses the relationship between the efficiency of internal control and accounting fraud.It takes fraud and non-fraud Chinese listed companies as research samples from 2006-2008,and constructs the internal control quality evaluation system to rate the internal control,using paired test and logistic regression to test the hypothesis.The results show that the more efficient the internal control is,the less likely the accounting fraud would occur.