湖南财政经济学院学报
湖南財政經濟學院學報
호남재정경제학원학보
Journal of Hunan Finance and Economic University
2015年
3期
25~33
,共null页
内部控制 应对反倾销 会计信息 证据效力
內部控製 應對反傾銷 會計信息 證據效力
내부공제 응대반경소 회계신식 증거효력
internal control; responding anti -dumping; accounting information; evidentiary effect
基于企业内部控制对反倾销会计信息证据效力的影响机理,以2008-2012年我国遭受反倾销指控的50家上市公司为研究样本,采用多元线性回归方法,实证研究了企业内部控制对反倾销会计信息证据效力的影响,结果表明：内部控制对反倾销会计信息证据效力影响显著,其中风险评估对反倾销会计信息证据效力的影响最为明显,控制活动、内部环境以及内部监督次之,信息与沟通对反倾销会计信息证据效力的影响相对较弱.
基于企業內部控製對反傾銷會計信息證據效力的影響機理,以2008-2012年我國遭受反傾銷指控的50傢上市公司為研究樣本,採用多元線性迴歸方法,實證研究瞭企業內部控製對反傾銷會計信息證據效力的影響,結果錶明：內部控製對反傾銷會計信息證據效力影響顯著,其中風險評估對反傾銷會計信息證據效力的影響最為明顯,控製活動、內部環境以及內部鑑督次之,信息與溝通對反傾銷會計信息證據效力的影響相對較弱.
기우기업내부공제대반경소회계신식증거효력적영향궤리,이2008-2012년아국조수반경소지공적50가상시공사위연구양본,채용다원선성회귀방법,실증연구료기업내부공제대반경소회계신식증거효력적영향,결과표명：내부공제대반경소회계신식증거효력영향현저,기중풍험평고대반경소회계신식증거효력적영향최위명현,공제활동、내부배경이급내부감독차지,신식여구통대반경소회계신식증거효력적영향상대교약.
Based on the influence mechanism of enterprise internal control to anti - dumping accounting information evidence effect, this paper takes the 50 listed companies which suffered the anti - dumping charges and sentenced from 2008 to 2012 in our country as research samples, uses multipla linear regression method, and makes an empirical research on the enter- prise internal control to anti - dumping accounting information evidence effect. The results show that, the influence of internal control to anti - dumping accounting information evidence effect is significantly, the risk assessment of anti - dumping accounting information evidence effect influence is most obvious, control activities, internal environment and the internal supervision take the second place, information and communication influence on anti- dumping accounting information evidence effect is relatively weak.
