Abstract:

Taking listed companies issuing A-shares in the markets of Shenzhen in China as the research samples, by using the method of regression analysis, the relationship between the quality of accounting information of listed companies and internal control was researched.It showed that the proportion of independent directors, the budget management and business analysis in the control activities, the type of audit report and the number of the regulator in the supervision would affect the quality of accounting information.

Key words: Internal control, Accounting information, Regression analysis, Maneuverability accruals, Listed company

摘要： 以深圳证券交易所A股的上市主板公司为研究对象,利用回归分析方法,对上市企业会计信息质量与内部控制质量关系进行了实证研究。研究结果表明,董事会中独立董事比例、预算管理、经营分析、审计报告意见类型、企业监管会人数与会计信息质量具有一定的相关关系。

关键词: 内部控制, 会计信息, 回归分析, 可操纵性应计利润, 上市公司