论会计信息质量、内部控制和经营业绩的关系

The Relationship between Accounting Information Quality,Internal Control and Operating Performance

学者研究发现,企业会计信息质量与内部控制质量之间存在着紧密联系。然而,目前的研究尚未对内部控制、会计信息质量及企业经营业绩三者的关系展开系统性研究。文章基于内部控制的视角,探讨了会计信息质量和上市公司经营业绩考核的关联性,发现提高企业内部控制质量可以抑制企业进行盈余管理和操纵利润等行为,从而抑制公司绩效评价对会计信息质量产生的负面影响,促进会计信息质量的提高。

Scholars have found that there is a close relationship between the quality of accounting information and the quality of internal control.However,the current research has not carried out a systematic study on the relationship among internal control,accounting information quality and business performance.Based on the perspective of internal control,this paper discusses the relationship between the quality of accounting information and the performance evaluation of listed companies,and finds that improving the quality of internal control can restrain earnings management and profit manipulation,so as to restrain the negative impact of corporate performance evaluation on the quality of accounting information and promote the improvement of the quality of accounting information.