上市公司内部控制对盈余管理的影响研究

Research on the Influence of Internal Control on Earnings Management of Listed Companies

文中以2010年1434家A股上市公司作为研究样本,通过对内部控制指数与盈余管理进行回归分析,研究内部控制指数与盈余管理的相关性。上市公司内部控制质量是影响盈余管理程度的重要因素,高质量的内部控制不仅能够减少上市公司的会计选择盈余管理,也能抑制真实活动盈余管理行为。因此有必要对内部控制进行量化评价,以提高上市公司的内部控制水平。

The paper selects 1434 listed companies in 2010 as the research sample data,then analyzed the influence that internal control makes on earnings management, and divide earnings management into accounting earnings management and real activities earnings management. Quality of internal control of listed companies are the important factors that affect the degree of earnings management, high quality of internal control can not only reduce the accounting choice of earnings management of listed companies,also can inhibit real earnings management behavior. So it is necessary to quantify the internal control evaluation, in order to improve the level of internal control of listed companies.