CAJ | 학술논문

会计信息质量一直是学术界研究的热点话题,本文基于我国的制度情境,选取2009—2012年A股主板上市公司为样本,从应计质量与盈余持续性两个层面,考察了企业内部控制对会计信息质量的影响。研究发现,高质量水平的内部控制能够显著提高企业的应计质量,并有助于改进企业的盈余持续性和盈余现金预测能力;而且相比非国有企业,国有企业的内部控制质量水平对企业会计信息质量的促进作用更加明显。研究结果表明,我国的内部控制体系建设已经取得了良好效果,同时也说明加强内部控制体系建设是提高会计信息决策有效性、深化国有企业制度改革的重要举措。
회계신식질량일직시학술계연구적열점화제,본문기우아국적제도정경,선취2009—2012년A고주판상시공사위양본,종응계질량여영여지속성량개층면,고찰료기업내부공제대회계신식질량적영향。연구발현,고질량수평적내부공제능구현저제고기업적응계질량,병유조우개진기업적영여지속성화영여현금예측능력;이차상비비국유기업,국유기업적내부공제질량수평대기업회계신식질량적촉진작용경가명현。연구결과표명,아국적내부공제체계건설이경취득료량호효과,동시야설명가강내부공제체계건설시제고회계신식결책유효성、심화국유기업제도개혁적중요거조。
The quality of accounting information has always been a hot topic in academic researches. By using data from 2009 to 2012 in China＇s listed companies, this paper studies the influence of internal control on accounting information quality from two aspects： accrual quality and earnings persistence. Our studies find that high - quality internal control could significantly improve the accruals quality, earnings persistence and earnings cash - flow predictability. Our results show the construction of internal control in our country has achieved success, and strengthening the internal control comtrucdon is an important measure to improve usefulness of accounting information and deepen the reforms of state owned enterprises.