上市公司应计质量与内部控制缺陷——来自2009～2010年深市主板A股上市公司的经验证据

Accruals Quality and Internal Control Deficiency——Empirical Evidence of Shenzhen A-share listed companies in 2009-2010

本文依据现行内部控制评价与披露制度框架，以2009—2010年披露内部控制自我评价报告的深市主板A股上市公司为样本，对上市公司内部控制缺陷与应计质量之间的关系进行了实证研究。研究结果表明：企业内部控制缺陷的存在会降低应计质量，其中，较难审计的公司层面内部控制缺陷对企业应计质量的负影响更大。此研究为中国现行内部控制有效性评价与披露制度在经济现实中的良好适用性提供了经验证据，同时建议中国政府监管部门在坚持以内部控制缺陷为核心指标对内部控制有效性进行评价和披露的同时，应通过强化和规范公司层面内控缺陷的披露以及建立“信号联动机制”来进一步改进企业内控缺陷的披露。

According to current Chinese regulatory framework of internal control evaluation and disclosure, we examine the relation between accruals quality and internal control deficiency empirically, with Shenzhen A - share listed companies in 2009 -2010 as samples. We find that internal control deficiency is generally associated with lower accrnals quality,and the company - level internal control deficiency would have more significantly negative influence on accruals quality. Our evidence suggests the current internal control evaluation and disclosure system is applicable, but need to make certain im- provements, especially on the disclosure of company - level internal control deficiency.