【摘要】 企业盈余能力的高低是其获取竞争优势的软实力,高质量的盈余可以帮助企业有效提升运营绩效、把握市场投资契机、提高资本配置效率。针对现阶段国内上市公司中存在的盈余能力不强以及盈余质量低下的状况,本文探讨内部控制、审计人素质与企业盈余能力三者之间的影响机理。通过对2010-2013年沪深A股上市公司进行实证研究发现:审计人素质直接正向影响着企业盈余能力和企业内部控制质量,高质量的内部控制可以带来企业的高盈余,同时审计人素质还可以通过对内部控制的影响间接影响企业盈余能力。这为增强上市公司的盈利能力,为融资行为、财务决策方面提供了经验建议。更多还原

【Abstract】 At the present situation of weak capacity and quality of surplus of domestic listed companies, the article discusses the influence mechanism of internal control, auditor’s quality and corporate capacity of surplus. Based on empirical analysis of A-share listed companies in Shanghai and Shenzhen stock markets in 2010-2013, it is found that auditor’s quality has direct positive influence to corporate capacity of surplus and internal control quality; high quality internal control can bring high surplus for corporate; meanwhile, auditor’s quality indirectlyaffect corporate capacity of surplus through its influence to internal control. It provides experience and advice to the strengthening of earning power, financing, and financial decisionsof listed companies.更多还原