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本文基于沪深两市公司2010、2011年会计盈余管理披露情况和内控数据,考察内部控制、盈余管理两者之间互动作用关系。分析表明,效率高的内控能够提高盈余管理质量,从而约束企业过度实施盈余管理。我国上市公司内部控制不足滥用盈余管理问题严重,改进内控体制实施高质量盈余管理对上市公司长远发展起着举足轻重的作用。
Based on the disclosure of accounting earnings in 2010 and 2011 in Shanghai and Shenzhen stock exchanges and the internal control data, this paper examines the interaction between internal control and earnings management. The analysis shows that efficient internal control can improve the quality of earnings management, thus restraining enterprises from over-performing earnings management. The problem of excessive abuse of earnings management in the internal control of listed companies in our country is serious. Improving the internal control system and implementing high-quality earning management play an important role in the long-term development of listed companies.