内部控制下社会责任对真实盈余管理的影响分析

Analysis of the Influence of Social Responsibility on Real Earnings Management under Internal Control

积极履行社会责任的企业能够对外传播正能量的信号,有利于实现更多的利润和收益。而企业若实施盈余管理行为不当,则会增加企业经营风险,真实盈余管理的行为是研究的对象之一。此外,内部控制是监督管理层履行其应尽职责的重要公司治理制度。因此,在研究社会责任对真实盈余管理影响的基础上也分析内部控制对两者关系的影响。研究发现,社会责任对真实盈余管理呈相反的方向变动,且内部控制能够加强这种反向变动。通过实证研究使得企业意识到社会责任重要性,同时加强内部控制的力度,减少盈余管理行为,以求更稳定更长久地发展。

Enterprises which actively fulfill social responsibilities can spread positive signals outside,and it is conducive to realizing more profits and returns.If the enterprise implements the surplus management behavior improperly,it will increase the risk of the enterprise operation,and the real surplus management behavior is one of the objects of research.In addition,internal control is an important corporate governance system that supervises management to perform its duties.Therefore,the influence of internal control on the relationship is also analyzed on the basis of studying the impact of social responsibility on real surplus management.The study found that social responsibility changes in the opposite direction of real earnings management,and internal control can strengthen such reverse change.Through empirical research,enterprises realize the importance of social responsibility,and strengthen internal control,reduce earnings management behaviors,in order to seek more stable and long-term developments.