内部控制有效性与会计信息质量——西方内部控制研究文献导读及中国制度背景下的展望(一)

The Effectiveness of Internal Control and Financial Information Quality——Introduction of Western Internal Control Research and Prospect under the Institutional Background of China( Ⅰ)

无论内部控制的内涵和外延如何拓展,增强财务报告可靠性始终是各国政府部门设计内部控制框架和企业实施内部控制制度的主要目标。有效的内部控制是否可以提高企业的会计信息质量进而增强企业财务报告的可靠性,是内部控制理论和政策研究的逻辑起点。本文回顾了内部控制与会计信息质量相关的研究和文献,重点对Ashbaugh-Skaife等人于2008年在The Accouting Review上发表的文章——《SOX内部控制缺陷及其修正对应计质量的影响》进行解析,最后结合中国的制度背景,对我国相关领域研究提出一些建议。

The main objective of designing internal control framework and implementing internal control policy by the government is to strengthen the reliability of financial report no matter how to extend the definition of internal control. The study philosophy of internal control theory and policy is based on whether effective internal control can improve the quality of the corporate financial information so as to enhance the reliability of corporate financial report. The article reviews the literatures concerning research in internal control and financial information quality,and explicate the work of Ashbaugh- Skaife et al.( 2008),which was published in Accounting Review,titled'The effect of SOX internal control deficiencies and their remediation on accrual quality',so as to explore the evolvement of internal control research. We provide some suggestions for Chinese internal control research in the context of institutional background in China.