内部控制、独立审计与国企费用归类操纵

Internal Control,Independent Auditing and SOEs' Expense Classification Shifting

"八项规定"引发的国企费用归类操纵行为严重降低了企业会计信息质量。文章利用"八项规定"实施前两年(2010—2011年)和实施后两年(2013—2014年)沪深两市A股上市公司为研究样本,实证了考察内部控制和独立审计对国企费用归类操纵行为的抑制效果。研究发现:相比于内部控制指数较高的国有企业,内部控制指数较低的国有企业的费用归类操纵行为更严重;相比于聘请四大会计师事务所的国有企业,聘请非"四大"的国有企业的费用归类操纵行为更严重。研究表明,完善的内部控制和高质量的独立审计均可有效抑制国企费用归类操纵行为。研究结论对于治理国企费用归类操纵行为,提升"八项规定"政策效果具有重要启示。

The expense classification shifting in the SOEs due to the execution of “Eight Rules” seriously reduces the quali-ty of enterprise accounting information. Using the data of A-stock listed companies in Shanghai Stock Exchange and Shenzhen Stock Exchange two years prior to the execution of “Eight Rules”（ from 2010 to 2011） a nd two years after the execution of “Eight Rules冶（from 2013 to 2014） as research sample, this paper makes an empirical research on the inhibitory effect of inter-nal control and independent auditing upon the SOE＇s expense classification shifting. This paper finds that the expense classifica-tion shifting is more serious in the SOEs with lower internal control index than those with higher internal control index, and that it is also more serious in the SOEs audited by non-Big 4 than those audited by Big 4. T h e research indicates that both perfect inter-nal control and high quality independent auditing can reduce the SOEs＇ expense classification shifting. The research conclusion in this paper is of important enlightenment to the governance of SOEs’ expense classification shifting a n d the improvement of “Eight Rules冶 policy effect.