【摘要】 以2011-2013年我国A股上市公司为研究对象,从内部控制规范体系实施对盈余管理活动抑制的角度,检验了我国分类分批强制实施内部控制规范体系的效果。研究发现,强制实施内部控制规范体系对抑制会计选择盈余管理程度和真实活动盈余管理程度效果显著,并且随着企业内部控制规范体系实施的深入,企业会计选择盈余管理程度和真实活动盈余管理程度均呈逐年下降趋势。这表明我国监管部门采取分类分批推进实施内部控制规范体系的政策是合理的,并已取得了较好的实施效果。更多还原

【Abstract】 Taking China’s A share listed companies from the years 2011 to 2013 as the research objects, this paper tries to detect the effectiveness of China’s classfied and batched mandatory implementation of business internal control standard system from the perspective of the restraints of earnings management caused by the implementation of the internal control standard system. The results show that the mandatory implementation of the internal control standard system would have significant effects on the restraints of the degree of earnings management both through accounting choices and real activities. With the in-depth implementation of the internal control system, the degrees of the earnings management through accounting choices or through real activities are showing a downtrend year by year. This indicates that the police of the classfied and batched mandatory implementation of business internal control standard system adopted by China’s supervision department is reasonable, and it has achieved satisfactory effects.更多还原