企业内部控制与会计信息质量的关系研究——以经营绩效为视角

Relationship Between Internal Control and Accounting Information Quality in the Perspective of Enterprise Operating Performance

如何提高会计信息质量已逐渐成为业界关注的焦点。选取2013—2014年深市A股4071家上市公司的数据作为研究样本,文章采用盈余管理和会计信息披露质量两项指标来衡量会计信息质量,从企业经营绩效的视角来研究内部控制与会计信息质量的关系。结果表明:内部控制与会计信息质量呈显著正相关关系;企业经营绩效的变化和稳定性都会影响内部控制与会计信息质量的关系。

How to improve the quality of accounting information has gradually become the focus of the industry. This article selects 2013-2014 A shares the data of 4071 listed companies as the research sample, adoptes the earnings management and accounting information disclosure quality of two indicators to measure the quality of ac- counting information, from the Angle of enterprise operating performance to study the relationship between the in- ternal control and accounting information quality. The results show that the internal control and accounting infor- mation quality has significant positive correlation;The change of enterprise operating performance and stability will affect the quality of internal control and accounting information.