内部控制鉴证程度、鉴证意愿与财务信息质量研究

DOI：

中文关键词: 内部控制鉴证；财务信息质量；盈余管理；内部控制评价；内部控制审计

英文关键词:internal control audit; financial information quality; earnings management; internal control evaluation: internal control attestation.

基金项目:

作者	单位
吕君杰	南京审计大学审计科学研究院

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中文摘要:

本文主要研究内部控制自愿鉴证时期和强制鉴证时期，内部控制鉴证程度对财务信息质量的影响。结果表明，内部控制自愿鉴证时期，内部控制鉴证程度与财务信息质量没有显著的相关关系，内部控制鉴证主要作为信号传递手段；内部控制强制鉴证时期，内部控制鉴证程度与财务信息质量显著正相关，内部控制鉴证切实发挥作用。内部控制自愿鉴证可能沦为信号传递的手段，进而没有发挥内部控制鉴证应有的建设性作用，这说明，为了提升上市公司财务信息质量，对内部控制实施强制鉴证是正确的监管政策。我们已经分步对主板上市公司实施内部控制强制鉴证制度，但是还有为数不少的非主板上市公司对内部控制鉴证仍然抱有应付了事的态度。因此，加强内部控制强制鉴证检查及相关法律责任，是切实发挥内部控制鉴证效果的必要举措。

英文摘要:

Empirical test during compulsory stage and voluntary stage was made on effect from Chinese internal control audit system with different audit intention to financial information quality Based on the theory framework, we find that during the voluntary stage the internal control audit system does not have prominent relationship with financial information quality, it only has signal function. During the compulsory stage the internal control audit system does have prominent relationship with financial inquality, it does work. Now we have already carried out compulsory internal control audit in main stock exchange, but for other stock exchange voluntary internal control audit may be done carelessly. Therefore, strengthening the checking and responsibility of the internal audit is necessary for internal audit to work.

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