【作者】 周菡丹；

【导师】 黄鹏；

【作者基本信息】 苏州大学 ， 会计（专业学位）， 2013， 硕士

【摘要】 2010年4月26日，我国财政部、证监会、审计署、银监会、保监会联合发布了《企业内部控制配套指引》。这部被称为中国的《萨班斯法案》的配套指引的颁布，标志着我国内部控制审计由自愿行为转变为部分范围内的强制行为。那么，到底内部控制审计的执行与否对会计信息质量有何影响？被强制进行内部控制审计并披露审计报告的公司与自愿审计并披露报告的公司是否会带来不同水平的会计信息质量？谁的会计信息质量会更高？为此，本文对内部控制审计的执行效果进行检验，反思强制性与自愿性内部控制审计的优劣，以期得到的研究结论能为决策部门将来进一步推进内部控制审计工作提供些许有用的经验数据。鉴于上述目的，本文依据系统论原理，采用系统会计研究的方法展开研究。通过文献研究法整理现有文献并回顾了相关制度背景；从委托代理理论、信息不对称理论、信号传递理论、系统论出发，逐步递推提出了与本文相关的两个假设。在通过选取2011年深交所非金融上市公司为样本，设计研究方案进行实证研究后发现：（1）我国确实存在一定程度的盈余管理现象，而内部控制审计的实施可以改善这一情况，从而使会计信息质量得到显著提高；（2）在进一步把执行内部控制审计的公司划分为强制公司和自愿公司后发现，现阶段自愿进行内部控制审计并披露审计报告的公司会计信息质量要好于强制公司。最后，根据本文的研究结论并结合我国资本市场现状和现实制度背景，作者认为现阶段逐步强制推行内部控制审计是有必要的。一旦国家法治上升为企业理念，内部控制审计的政府强制推动模式也就必然会被企业的自愿行为所替代。更多还原

【Abstract】 Supporting Guidelines for Enterprise Internal Control was jointly issued by theChina’s Ministry of Finance, China Securities Regulatory Commission (CSRC), AuditingAdministration, China Banking Regulatory Commission (CBRC) and China InsuranceRegulatory Commission (CIRC) on April26th,2010. The promulgation of this supportingguidelines which is known as the "Sarbanes-Oxley Act" in China, marks the internalcontrol audit of China has been transformed from voluntary behaviors into compulsorybehaviors within partial scope. How the implementation of internal control audit or not willaffect the accounting information quality? Whether the companies forced to carry outinternal control audit and the companies carrying out the audits and the disclosure ofreports voluntarily can produce the accounting information quality at different levels?Whose accounting information quality is better? Therefore, the paper verifies theimplementation effect of internal control audit, reviews the advantages and disadvantagesof compulsory and voluntary internal control audit, and it is expected that the conclusion ofthis paper can provide some useful experience and data for decision-making sections tofurther promote the work of internal control audit in future.In view of the purposes mentioned above, the paper based on the System Theory,carries out the research by the research method of System Accounting. The paper collectscurrent related literature and reviews relative system background by the literature researchmethod; Starting from the Principal-Agent Theory, Asymmetric Information Theory,Signalling Theory and System Theory, the paper carries out the recursive process graduallyto propose two assumptions which are related to the paper. The non-financial listedcompanies in Shenzhen Stock Exchange are selected to be the sample, and then theresearch programme is designed and the empirical study is carried out, and finally thefollowing points are found:(1) A certain degree of earnings management really exists inChina, and the implementation of internal control audit can improve that situation, so theaccounting information quality can be improved significantly;(2) After further dividing the companies carrying out the internal control audit into compulsory companies and voluntarycompanies, it is found that the accounting information quality of the companies carryingout the internal control audit and disclosure of audit report voluntarily is better than the oneof those compulsory companies.Finally, based on the conclusion of the research in this paper, combining it with thecurrent situation in China’s capital market and realistic system background, the authorconcludes that it is necessary to enforce internal control audit gradually at the present stage.Once the rule of laws is developed into the corporate philosophy, the internal controlaudit’s compulsory driving pattern of government will be completely replaced by theconscious behavior of enterprises.更多还原