内部控制、独立审计与上市公司分类转移问题研究

Research on Internal Control, Independent Audit and Classification Shifting of Listed Companies

分类转移是利用非经常性损益具体项目的确认和归类变更来进行盈余管理的行为,它能在不改变净利润的情况下调整公司的盈余结构。本文考虑上市公司分类转移盈余管理,以2017年沪深两市A股上市公司作为研究对象,实证检验内部控制、独立审计对上市公司分类转移的影响。研究发现,良好的内部控制促进了上市公司转而使用分类转移进行盈余管理,而高质量的独立审计一定程度上能抑制上市公司盈余管理问题。本研究表明,在目前大力推行的内部控制制度建设的过程中,应当进一步完善内部控制管理体系,加强内控机制对分类转移盈余管理的识别能力。

Classification shiftingis an accounting treatment method for earnings managementby recognizing and reclassifying the specific non-recurring gain and loss items.With it,companiescan adjust the earningstructurewithout modifying the net profits.With the A-share listed companies in Shanghai and Shenzhen stock markets in 2017 as the research sample,this article explores the earnings management by classification shifting and empirically verifies the impacts of internal control and independent audit on the classification shifting of listed companies.It finds thatsound internal control willstimulate the listed companies touse the classification shifting for earnings management;while,to some extent,high quality independent auditcanconstrain theearnings managementactivities of listed companies.It shows thatin the process of building internal control systems,more efforts should be made to managethese systemstostrengthen their capabilities ofidentifying thepractice ofearnings managementby classification shifting.