内部控制的有效性、审计师评价与企业绩效被引量：113

Internal Control,CPA Evaluation and Performance Consequence

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摘要内部控制的有效性对企业绩效有着重要影响。近年来内部控制在我国越来越得到重视,但是内部控制作为一项控制措施是否提高了企业经营效率还缺乏实证证据。本文以136家房地产公司为样本,研究了企业内部控制的执行和实施效果被认可的程度以及带来的业绩后果。实证研究发现,审计师能够准确地识别企业内部控制的执行和实施程度;企业内部控制制度的有效执行和实施对提高房地产企业的公司业绩有显著作用;审计师对内部控制的评价相比企业对内部控制的自评,既有替代作用,也有互补作用,即审计师的内部控制评价不仅包含了企业自身的内部控制评价,还具有其他的信息含量。本文的研究对内部控制的披露与评价,以及风险导向审计具有重要意义。 In recent years, Internal control has caught more and more attention over the world. Based on a sample size of 136 Chinese real estate enterprises, this study analyzes the CPA＇s evalution degree on firm＇s implementing internal control and its performance consequence. The evidence suggests that CPAs be able to give exact evaluation on firm＇s internal control implement, and the higher the internal control implemented, the better performance the enterprise will have. According to further research we find that the CPA＇s evalution include not only evaluations from enterprises themselves but also increment information. Our research has given empirical support for the internal control disclosure regulation and risk oriented auditing.

作者张川沈红波高新梓

机构地区上海海事大学经济管理学院厦门大学管理学院复旦大学经济学院上海财经大学会计学院

出处《审计研究》 CSSCI 北大核心 2009年第6期79-86,共8页 Auditing Research

基金审计署重点科研课题"审计职业道德建设研究:基本内容评价标准对策建议"(09SJ04002) 中国博士后基金"我国政府绩效评价体系的构建--基于业绩后果的权变分析"(20080430784)的资助

关键词内部控制业绩后果审计师房地产企业 internal control, performance consequence, CPA, real estate enterprises

分类号 F275 [经济管理—企业管理] F239 [经济管理—会计学]

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