CAJ | 학술논문

内部控制的有效性对企业绩效有着重要影响。近年来内部控制在我国越来越得到重视，但是内部控制作为一项控制措施是否提高了企业经营效率还缺乏实证证据。本文以136家房地产公司为样本，研究了企业内部控制的执行和实施效果被认可的程度以及带来的业绩后果。实证研究发现，审计师能够准确地识别企业内部控制的执行和实施程度；企业内部控制制度的有效执行和实施对提高房地产企业的公司业绩有显著作用；审计师对内部控制的评价相比企业对内部控制的自评，既有替代作用，也有互补作用，即审计师的内部控制评价不仅包含了企业自身的内部控制评价，还具有其他的信息含量。本文的研究对内部控制的披露与评价，以及风险导向审计具有重要意义。
내부공제적유효성대기업적효유착중요영향。근년래내부공제재아국월래월득도중시，단시내부공제작위일항공제조시시부제고료기업경영효솔환결핍실증증거。본문이136가방지산공사위양본，연구료기업내부공제적집행화실시효과피인가적정도이급대래적업적후과。실증연구발현，심계사능구준학지식별기업내부공제적집행화실시정도；기업내부공제제도적유효집행화실시대제고방지산기업적공사업적유현저작용；심계사대내부공제적평개상비기업대내부공제적자평，기유체대작용，야유호보작용，즉심계사적내부공제평개불부포함료기업자신적내부공제평개，환구유기타적신식함량。본문적연구대내부공제적피로여평개，이급풍험도향심계구유중요의의。
In recent years, Internal control has caught more and more attention over the world. Based on a sample size of 136 Chinese real estate enterprises, this study analyzes the CPA＇s evalution degree on firm＇s implementing internal control and its performance consequence. The evidence suggests that CPAs be able to give exact evaluation on firm＇s internal control implement, and the higher the internal control implemented, the better performance the enterprise will have. According to further research we find that the CPA＇s evalution include not only evaluations from enterprises themselves but also increment information. Our research has given empirical support for the internal control disclosure regulation and risk oriented auditing.