摘要
内部控制质量对企业财务舞弊风险的防范具有重要意义，尤其是在当前经济环境复杂多变、企业治理面临诸多挑战的背景下。本研究旨在探讨内部控制质量与企业财务舞弊风险之间的关系，并提出有效的防范机制。通过构建包含控制环境、风险评估、信息沟通等维度的内部控制质量评价体系，采用多元回归分析方法对2015年至2022年间中国A股上市公司的相关数据进行实证分析。研究结果表明，高质量的内部控制能够显著降低企业的财务舞弊风险，且这一作用在管理层权力较大或外部监督较弱的企业中更为明显。此外，研究发现信息透明度和审计质量在内部控制与财务舞弊风险之间起到部分中介作用。本研究的创新点在于将内部控制质量细化为多层次指标体系，并结合企业内外部治理因素进行综合分析，从而为完善企业内部控制体系提供了理论支持和实践指导。研究成果不仅有助于提升企业管理层的风险意识，还为监管机构制定相关政策提供了参考依据，对促进资本市场健康发展具有重要价值。
关键词：内部控制质量；财务舞弊风险；信息透明度；审计质量；多元回归分析
Abstract
The quality of internal control plays a crucial role in mitigating corporate financial fraud risks, particularly in the current complex and ever-changing economic environment where corporate governance faces numerous challenges. This study aims to investigate the relationship between internal control quality and financial fraud risks and proposes effective preventive mechanisms. By constructing an evaluation system for internal control quality that incorporates dimensions such as control environment, risk assessment, and information communication, a multiple regression analysis method was employed to conduct empirical analyses on data from Chinese A-share listed companies between 2015 and 2022. The results indicate that high-quality internal control significantly reduces the risk of financial fraud, with this effect being more pronounced in firms where managerial power is substantial or external oversight is weak. Additionally, the study finds that information transparency and audit quality partially mediate the relationship between internal control and financial fraud risks. The innovation of this research lies in refining internal control quality into a multi-level indicator system and integrating both internal and external corporate governance factors for comprehensive analysis, thereby providing theoretical support and practical guidance for improving corporate internal control systems. The findings not only enhance the risk awareness of corporate management but also offer reference for regulatory authorities in formulating relevant policies, contributing significantly to the healthy development of capital markets.
Keywords：Internal Control Quality; Financial Fraud Risk; Information Transparency; Audit Quality; Multiple Regression Analysis
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状综述 1
(三) 研究方法与技术路线 2
二、内部控制质量的理论基础 2
(一) 内部控制的基本概念与框架 2
(二) 内部控制质量的衡量标准 3
(三) 内部控制质量对企业治理的影响 3
三、财务舞弊风险的形成机制 4
(一) 财务舞弊的定义与特征 4
(二) 财务舞弊的主要驱动因素 4
(三) 财务舞弊风险的识别与评估 5
四、内部控制质量对财务舞弊风险的防范作用 6
(一) 内部控制在舞弊预防中的功能 6
(二) 内部控制有效性与舞弊风险的关联分析 6
(三) 提升内部控制质量的具体路径 7
结 论 8
参考文献 9
