CAJ | 학술논문

文中以2010年1434家A股上市公司作为研究样本，通过对内部控制指数与盈余管理进行回归分析，研究内部控制指数与盈余管理的相关性。上市公司内部控制质量是影响盈余管理程度的重要因素，高质量的内部控制不仅能够减少上市公司的会计选择盈余管理，也能抑制真实活动盈余管理行为。因此有必要对内部控制进行量化评价，以提高上市公司的内部控制水平。
문중이2010년1434가A고상시공사작위연구양본，통과대내부공제지수여영여관리진행회귀분석，연구내부공제지수여영여관리적상관성。상시공사내부공제질량시영향영여관리정도적중요인소，고질량적내부공제불부능구감소상시공사적회계선택영여관리，야능억제진실활동영여관리행위。인차유필요대내부공제진행양화평개，이제고상시공사적내부공제수평。
The paper selects 1434 listed companies in 2010 as the research sample data,then analyzed the influence that internal control makes on earnings management,and divide earnings management into accounting earnings management and real activities earnings management .Quality of internal control of listed companies are the important factors that affect the degree of earnings management,high quality of internal control can not only reduce the accounting choice of earnings management of listed companies,also can inhibit real earnings management behavior.So it is necessary to quantify the internal control evaluation,in order to improve the level of internal control of listed companies.