摘 要
随着经济全球化和企业经营复杂性的提升，财务报表作为企业内外部利益相关者决策的重要依据，其可靠性受到广泛关注。然而，内部控制缺陷可能导致财务信息失真，从而削弱财务报表的可信度。本研究以内部控制缺陷对财务报表可靠性的影响为核心，旨在揭示两者之间的内在关联，并提出针对性的完善对策。研究采用文献分析、案例研究与实证分析相结合的方法，选取2015年至2022年间中国A股上市公司为样本，通过构建多元回归模型，量化评估内部控制缺陷对财务报表可靠性的影响程度。研究发现，重大内部控制缺陷显著降低了财务报表的可靠性，尤其在资产计价、收入确认及费用分摊等方面表现突出；同时，管理层舞弊行为和外部审计监督不足进一步加剧了这一问题。基于此，本文从强化内部控制设计与执行、优化公司治理结构以及加强外部审计独立性三个方面提出具体建议。
关键词：内部控制缺陷 财务报表可靠性 重大缺陷
Abstract
With the increase of economic globalization and the complexity of enterprise operation, the reliability of financial statements, as an important basis for decision-making by internal and external stakeholders, has been widely concerned. However, internal control defects may lead to distortion of financial information, thus weakening the credibility of financial statements. This study focuses on the impact of the internal control defects on the reliability of the financial statements, and aims to reveal the internal correlation between the two, and put forward targeted and perfect countermeasures. Using the method of combining literature analysis, case study and empirical analysis, we selected Chinese A-share listed companies from 2015 to 2022 as samples, and quantitatively evaluated the impact of internal control defects on the reliability of financial statements by constructing A multiple regression model. The study found that major internal control defects significantly reduce the reliability of financial statements, especially in asset valuation, revenue recognition and expense sharing, and the problem is further aggravated by management fraud and insufficient external audit supervision. Based on this, this paper puts forward specific suggestions from three aspects: strengthening the design and implementation of internal control, optimizing the corporate governance structure and strengthening the independence of external audit.
Keyword:Internal Control Deficiency Financial Statement Reliability Material Weakness
目 录
1绪论 1
1.1内部控制缺陷研究背景与意义 1
1.2国内外研究现状分析 1
1.3研究方法与技术路线 2
2内部控制缺陷的理论基础与识别 2
2.1内部控制的基本概念与框架 2
2.2内部控制缺陷的定义与分类 3
2.3内部控制缺陷的识别方法 3
2.4内部控制缺陷的成因分析 4
3内部控制缺陷对财务报表可靠性的影响机制 4
3.1财务报表可靠性的内涵与衡量标准 4
3.2内部控制缺陷对财务信息准确性的影响 5
3.3内部控制缺陷对财务报告完整性的影响 5
3.4内部控制缺陷对审计意见类型的影响 6
4完善内部控制缺陷以提升财务报表可靠性的对策研究 6
4.1加强内部控制制度设计与执行 6
4.2提升企业内部监督与评估能力 7
4.3强化外部审计与监管的作用 7
4.4推动信息技术在内部控制中的应用 8
结论 8
参考文献 9
致谢 10
