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内部控制研究近年来逐渐成为中国会计研究的热点领域,使用实证研究方法研究内部控制命题的学术论文日益增多。但是,以内部控制为主题的实证研究论文,所采用的测量内部控制质量的研究指标,却远未形成共识;研究成果中也不乏采用不同研究指标刻画同一维度的内部控制质量,却得到大相径庭的研究结论的情形。正因如此,深入研究当前内部控制质量的研究指标是否有效,哪些指标有效性更强,有无更优的确定关于内部控制质量研究指标的路径和方法,对于进一步深化、优化内部控制实证研究,具有重要的意义。本文发现:(1)当前针对内部控制质量研究的具体指标,在内部控制的战略目标和资产安全目标维度上,存在着较大的差异和矛盾性,而在经营目标、报告目标和合规目标三个维度上,各指标的差异和矛盾性较低;(2)通过主成分分析法构建的内部控制综合性测量指标,比单一指标具有更高的可靠性和对内部控制缺陷的解释力,因此本文提倡采用综合性指标来进行内部控制质量的实证研究。本文对进一步理解内部控制实证研究的现状以及未来优化方向具有一定借鉴价值。
In recent years, the research on internal control has gradually become a hot area of accounting research in China. There are more and more academic papers on the research of internal control propositions by using empirical research methods. However, the empirical research papers with the theme of internal control are still far from consensus on the research indicators used to measure the quality of internal control. There are also many studies using different research indicators to characterize the same quality of internal control, Research conclusions. It is precisely for this reason that it is of great significance to further study whether the research indicators of the current internal control quality are effective, which ones are more effective and better, and to determine the ways and means for researching the indicators of the quality of the internal control. To deepen and optimize the empirical research on internal control, It is of great significance. This paper finds: (1) At present, there are big differences and contradictions in the target of the internal control quality and the strategic goals of the internal control and the target of the asset safety. However, in the management target, the reporting target and the compliance target In the three dimensions, the differences and contradictions of each index are low; (2) The comprehensive measurement index of internal control constructed by principal component analysis has more reliability and explanatory power than the single index, Therefore, this article advocates the use of comprehensive indicators to conduct empirical research on the quality of internal control. This article has some reference value for further understanding of the current situation of the empirical research of internal control and the direction of future optimization.