内部控制质量研究指标的分析与评价

The Analysis and Review of Indicators Using in Internal Control Quality Research

内部控制研究近年来逐渐成为中国会计研究的热点领域,使用实证研究方法研究内部控制命题的学术论文日益增多。但是,以内部控制为主题的实证研究论文,所采用的测量内部控制质量的研究指标,却远未形成共识;研究成果中也不乏采用不同研究指标刻画同一维度的内部控制质量,却得到大相径庭的研究结论的情形。正因如此,深入研究当前内部控制质量的研究指标是否有效,哪些指标有效性更强,有无更优的确定关于内部控制质量研究指标的路径和方法,对于进一步深化、优化内部控制实证研究,具有重要的意义。本文发现:(1)当前针对内部控制质量研究的具体指标,在内部控制的战略目标和资产安全目标维度上,存在着较大的差异和矛盾性,而在经营目标、报告目标和合规目标三个维度上,各指标的差异和矛盾性较低;(2)通过主成分分析法构建的内部控制综合性测量指标,比单一指标具有更高的可靠性和对内部控制缺陷的解释力,因此本文提倡采用综合性指标来进行内部控制质量的实证研究。本文对进一步理解内部控制实证研究的现状以及未来优化方向具有一定借鉴价值。

In recent years, internal control has becoming a hot field in accounting research in China, while an increasing number of academic papers uses empirical research method to study internal control. However,no consensus has been reached about indicators measuring the quality of internal control in empirical research. Besides,therere occasions that using different indicators to evaluate the same inspect of internal control can draw different conclusions. As a result, the thorough study about the validity of current indicators, figuring out which indicators are more effective and how can we evaluate the quality of internal control in a better way is of significant importance in the progress of empirical research of internal control. We find that(1) In view of the current internal control quality reseach specific indicators evaluating strategy objectives and assets security objectives of internal control are inconsistencies while those evaluating operations objectives, reporting objectives and compliance objectives of internal control are more harmonious;(2) comprehensive indicators, which can be acquired from principal component analysis,has higher reliability and explanatory power of the internal control defects than single indicators, so we suggest using comprehensive indicators to measure the quality of internal control in empirical research. In this paper, the further understanding of the internal control of empirical research status quo and the future direction of optimization has certain reference value.