上市公司内部控制与盈余质量关系研究—神华集团案例分析毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot_ssm计算机程序设计资料网

摘要

我国的内控系统仍属于探索阶段，大部分公司都未曾建立完善的内部控制体系，公司也竭力建立一套自身融合性较高的内部控制体系。因此，对可能存在的内部控制缺陷问题进行系统研究，有助于建立规范的内部控制体系。在完善的内部控制体系背景下，公司的运营环境和运营流程等多方面经营过程将得到良好的控制，公司经营将得到全面监控，又因较高的盈余质量是公司良好运营的指标之一，因此，本文就内部控制缺陷对盈余质量的影响这一论题进行研究分析。上市公司内部控制应是贯穿于整个企业的各个方面，是公司有效管理非常重要的组成部分，有效的内部控制能够在一定程度上保证财务报告质量的水平，有效的防范公司经营风险，同时也是企业实务报现经营目标的重要保障。因此，内部控制质量的水平高低必然会对管理当局的盈余管理行为产生一定的影响。基于此点，文章对上市公司盈余管理与内部控制的相关性进行探讨。

本文釆用多案例分析的研究形式，总结大量学者关于内部控制、盈余质量和内控缺陷对盈余质量影响的文献，回顾研究阶段和研究成果，梳理与其相关的基础理论，并在研究背景下，结合神华集团的发展现状和研究现状，提出了本文的观点。在随后的案例分析中，总结了神华集团的内控缺陷认定标准，分析案例企业的内控现状，包括对内控信息披露分布、内控量化及存在的内控缺陷。并以净利润、经营活动净现金流量和资产为指标计算的盈余质量。通过对案例企业的盈余质量进行分析，研究内部控制缺陷对盈余质量的影响。

关键词：上市公司；内部控制；盈余质量；

ABSTRACT

The internal control system of our country still belongs to the stage of exploration, most companies have not established a perfect internal control system, the company is trying to establish a set of internal control system of the integration of higher. Therefore, a systematic research on the defects of internal control problems, help to establish a standard system of internal control. In a perfect internal control system background, company’s operation environment and operation flow and so on many business process will get good control, business will be a comprehensive monitoring, and for higher earnings quality is one of the indicators of the company in good operation. Therefore, in this paper, the internal control deficiencies of earnings quality on this topic of research and analysis. Listed company internal control throughout all aspects of the enterprise is a very important part of the effective management of the company, effective internal control can ensure the level of the quality of financial reporting in a certain extent, effectively prevent the business risk, but also business daily practice is now operating target important guarantee. Therefore, the level of internal control quality will inevitably have some impact on the management of earnings management. Based on this point, this paper discusses the correlation between earnings management and internal control of listing Corporation.

The research in the form of case analysis and summary of a large number of scholars about internal control and earnings quality and internal control deficiencies of earnings quality of literature, review phase of the study and research, combing the related basic theory and under the research background, and combining with the Shenhua Group’s development and research situation of the views put forward. In the subsequent case analysis, summed up the Shenhua Group’s internal control deficiencies identified standards, analysis of the status quo of the internal control of the case, including the internal control information disclosure distribution, internal control and internal control deficiencies. And the net profit, net cash flow from operating activities and assets as indicators of earnings quality calculation. Through the analysis of earnings quality on the case of enterprises, influence of defects in the internal control research on earnings quality.

KEY WORDS：Listing Corporation; Internal control; Earnings quality;

1绪论…………………………………………………… 1

1.1研究背景和意义………………………………………. 1

1.1.1研究背景……………………………………….. 1

1.1.2研究意义……………………………………….. 1

1.2国内外文献综述………………………………………. 2

1.2.1国外研究现状……………………………………. 2

1.2.2国内研究现状……………………………………. 2

1.3主要研究内容及研究方法……………………………….. 3

1.3.1研究内容……………………………………….. 3

1.3.2研究方法……………………………………….. 4

2上市公司内部控制与盈余质量的相关理论概述…………………….. 5