投资者对内部控制需求的实证研究
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摘要
内部控制作为研究领域中的一个热点问题，在最近一段时间内引发了理论界的广泛探讨。很多学者分别从不同的角度对内部控制问题进行了深入的研究，也取得了很丰富的成果。这些研究对于我国内部控制理论的构建和完善起着重要的作用。
但是，现有研究大多是采用的规范研究的方法，由于缺乏实证证据，很多研究结论的说服力不强。研究问题的角度以外部监管和内部管理为主，这种研究角度的局限在一定程度上妨碍了研究结论的适用范围。为了给已有的研究提供实证证据，同时也是为了拓宽研究视角，本文从投资者的角度对内部控制需求的情况进行探索性的研究。希望本文的研究能够为完善我国内部控制提供有益的参考。
本文共分为五个部分：
第一部分：研究思路的选择。根据本文的选题，有两种不同的研究思路可供选择。通过比较不同研究思路的优缺点和适用范围，确定本文的研究思路。
第二部分：内部控制的基本理论。这部分主要介绍内部控制的概念和研究现状。根据现有的研究，将内部控制划分为内部会计控制和内部管理控制两种类型；进而对不同类型内部控制之间存在的差异进行比较。
第三部分：调查问卷的设计和样本选择。发放调查问卷是本文获取数据的主要手段，这部分说明了问卷的设计结构和调查的样本范围。同时，该部分还对调查问卷的信度进行了分析，以确定调查结果的稳定性和可靠性。
第四部分：实证研究结果与相关分析。这部分首先分析了投资者对不同类型内部控制的需求情况。然后，将投资者按照不同的分类标准划分为不同的组别，分析不同组别投资者对内部控制需求上的差异。该部分还对投资者对内部控制需求产生差异的原因进行分析。
第五部分：结论和建议。这部分简要说明本文的一些初步结论，并据此对内部控制理论的建立和完善提出相关建议。对于文章的研究局限和进一步的研究方向，在这部分中也有论述。
Internal control has recently initiated a widespread discussion as a hot topic in research area. From different points of view, many scholars have respectively undertaken some thorough research on the issue. A lot of production has been achieved, which play a vital role in constructing and consummating of internal control theory in China.
However, most of the existing research adopted the normative method as methodology. Because of the lack of empirical evidence, the convictive power of most research is not strong enough. The external regulators and internal management are the mainstream of the view in the field. To some extent, such viewpoints limit the scope of applicability to the research conclusion. In order to provide empirical evidence, as well as to expand the view of research, this paper carries on the investors' demand of different types of internal control. Hope this paper can offer some helpful reference to consummating the theory of internal control in our country.
This article consists of five parts:
Part one: Research design of this paper. According to the topic, there are two different modes. After comparing the advantages and applicable range of different research designs, the choice is made.
Part two: The elementary theory of internal control. This part mainly introduces the concept and present research of internal control. Based on the existing research, internal control is divided into two types: internal accounting control and internal management control. Further the comparison of two modes is followed.
Part three: The design of the questionnaire and the selection of sample. Questionnaire is the main means of collecting data. Questionnaire and sample are introduced in this part In order to make sure that the investigation result is stable and reliable, the reliability of the questionnaire is also tested in this part.
Part four. Results of empirical research and corresponding analysis. First, the
investors' demand on different types of internal control is analyzed. Second, the investors are divided into different groups according to classified standard; the difference of demand on internal control is expressed between different groups. The reasons of such differences are also presented in this part
Part five: Conclusions and suggestions. Some preliminary conclusions are reached briefly in this part. And suggestions are put forward on the basis of conclusions. These suggestions aim at the establishment and the consummation of internal control theory. Research limitations and further research trends are also included in this part.
但是，现有研究大多是采用的规范研究的方法，由于缺乏实证证据，很多研究结论的说服力不强。研究问题的角度以外部监管和内部管理为主，这种研究角度的局限在一定程度上妨碍了研究结论的适用范围。为了给已有的研究提供实证证据，同时也是为了拓宽研究视角，本文从投资者的角度对内部控制需求的情况进行探索性的研究。希望本文的研究能够为完善我国内部控制提供有益的参考。
本文共分为五个部分：
第一部分：研究思路的选择。根据本文的选题，有两种不同的研究思路可供选择。通过比较不同研究思路的优缺点和适用范围，确定本文的研究思路。
第二部分：内部控制的基本理论。这部分主要介绍内部控制的概念和研究现状。根据现有的研究，将内部控制划分为内部会计控制和内部管理控制两种类型；进而对不同类型内部控制之间存在的差异进行比较。
第三部分：调查问卷的设计和样本选择。发放调查问卷是本文获取数据的主要手段，这部分说明了问卷的设计结构和调查的样本范围。同时，该部分还对调查问卷的信度进行了分析，以确定调查结果的稳定性和可靠性。
第四部分：实证研究结果与相关分析。这部分首先分析了投资者对不同类型内部控制的需求情况。然后，将投资者按照不同的分类标准划分为不同的组别，分析不同组别投资者对内部控制需求上的差异。该部分还对投资者对内部控制需求产生差异的原因进行分析。
第五部分：结论和建议。这部分简要说明本文的一些初步结论，并据此对内部控制理论的建立和完善提出相关建议。对于文章的研究局限和进一步的研究方向，在这部分中也有论述。
Internal control has recently initiated a widespread discussion as a hot topic in research area. From different points of view, many scholars have respectively undertaken some thorough research on the issue. A lot of production has been achieved, which play a vital role in constructing and consummating of internal control theory in China.
However, most of the existing research adopted the normative method as methodology. Because of the lack of empirical evidence, the convictive power of most research is not strong enough. The external regulators and internal management are the mainstream of the view in the field. To some extent, such viewpoints limit the scope of applicability to the research conclusion. In order to provide empirical evidence, as well as to expand the view of research, this paper carries on the investors' demand of different types of internal control. Hope this paper can offer some helpful reference to consummating the theory of internal control in our country.
This article consists of five parts:
Part one: Research design of this paper. According to the topic, there are two different modes. After comparing the advantages and applicable range of different research designs, the choice is made.
Part two: The elementary theory of internal control. This part mainly introduces the concept and present research of internal control. Based on the existing research, internal control is divided into two types: internal accounting control and internal management control. Further the comparison of two modes is followed.
Part three: The design of the questionnaire and the selection of sample. Questionnaire is the main means of collecting data. Questionnaire and sample are introduced in this part In order to make sure that the investigation result is stable and reliable, the reliability of the questionnaire is also tested in this part.
Part four. Results of empirical research and corresponding analysis. First, the
investors' demand on different types of internal control is analyzed. Second, the investors are divided into different groups according to classified standard; the difference of demand on internal control is expressed between different groups. The reasons of such differences are also presented in this part
Part five: Conclusions and suggestions. Some preliminary conclusions are reached briefly in this part. And suggestions are put forward on the basis of conclusions. These suggestions aim at the establishment and the consummation of internal control theory. Research limitations and further research trends are also included in this part.
引文
1．比弗·威廉，1999，财务呈报——会计革命 大连：东北财经大学出版社
2．曹伟、桂友泉，2002，内部审计与内部控制《审计研究》第1期
3．陈铃，2001，关于我国内部控制规范建设的思考，《会计研究》 第8期
4．李凤鸣，2002，内部控制学 北京：北京大学出版社
5．刘玉廷，2001，内部会计控制规范：单位内部会计监督的里程碑，《中国财经报-财会世界》7．12
6．陆正飞、刘桂进，2002，中国公众投资者信息需求之探索性研究，《经济研究》第4期
7．吴联生，2000，投资者对上市公司会计信息需求的调查分析，《经济研究》第4期
8．吴水澎、陈汉文、邵贤弟，2000，企业内部控制理论的发展与启示，《会计研究》第5期
9．阎达五、杨有红，2001，内部控制框架的构建，《会计研究》第2期
10．阎达五、宋建波，2000，双元控制主体构架下现代企业会计控制的新思考，《会计研究》第3期
11．张先治，2003，内部管理控制系统框架，《东北财经大学财务与会计研究中心年度报告》
12．张先治，2003，控制环境与管理控制系统，《会计评论》第4期
13．张先治、孙文刚，2003论内部审计与管理控制的协调，《审计研究》第3期
14．张湘洲，2003，管理控制论 东北财经大学会计学院博士论
文打印稿
15．朱荣恩，2001，建立和完善内部控制的思考《会计研究》第1期
16. Abernethy, Margaret A.; Stoelwinder, Johannes U., 1995, The role of professional control in the management of complex organizations, Accounting, Organizations and Society, Vol. 20 Jan, pp. 1-17
17. Anthony, R., Dearden, J. & Bedford, N. M. Management Control systems, 6th edn(Homewood,Ⅲ: Irwin 1989)
18. Cashell, James D., 1996, Understanding the internal control structure for an audit. National Public Accountant, Jan, Vol. 41 Issue 1
19. Flamholtz, E. G., 1983, Accounting, Budgeting and Control Systems in Their Organizational Context: Theoretical and Empirical Perspectives, Accounting, Organizations and Society, Vol. 8 Apr-Jul83, pp.153-170
20. Govindarajan, V. and Gupta, A. K., 1985, Linking Control Systems to Business Unit Strategy: Impact on Performance, Accounting, Organizations and Society, Vol. 10 Jan, pp. 646-668
21. Hermanson, Heather M., 2000, An Analysis of the Demand for Reporting on Internal Control, Accounting Horizons, Vol. 14 Sep, pp.325-342;
22. Kinney, Jr., William R.., 2000 Supplement, Research Opportunities of Internal Control Quality and Quality Assurance, Auditing, Vol. 19, pp 83-91
23. Langfield-Smith, Kim., 1997, Management control systems and strategy: A critical review. Accounting, Organizations and Society, Vol. 22 Feb, pp.206-233
24. Nichols, Donald R., 1987, A Model of Auditors' Preliminary Evaluations of Internal Control from Audit Data, Accounting Review, January, vol. 62, iss. 1, pp. 183-90
25. O'Reilly-Allen, Margaret, McMullen, Dorothy., 2002, Internal Control Reporting and Users' Perceptions of Financial Statement Reliability, American Business Review, Vol. 20 Jan, pp 100-108
26. Ouchi, W. G., 1979, A Conceptual Framework for the Design of Organizational Control Mechanisms, Management Science, pp.833-849
27. Ouchi, W. G., 1977, The Relationship between Organizational Structures and Organizational Control, Administrative Science Quarterly, pp.95-112
28. Reed Smith, Samuel L Tiras, Sansakrit S Vichitlekarn., 2000, The interaction between internal control assessment and substantive testing in audits for fraud, Contemporary Accounting Research, Vol. 17, Iss. 2; p. 327
29. Rotch, William., 1993, Management Control Systems: One View of Components and Their Interdependence, British Journal of Management, Vol. 4 Sep, pp. 191-204
30. Spicer, Barry H., and Ballew, Van., 1983, Management Accounting and Control Systems and the Economics of Internal Organization, Accounting, Organizations and Society, Vol. 8 Jan, pp73-96
31. Suil Pae, and Seung-Weon Yoo., 2001, Strategic interaction in auditing: An analysis of auditors' legal liability, The Accounting Review; Vol. 76, July
32. Wu, Frederick H.; Hahn, Randall L., 1989, A Control-Complexity and Control-Point Orientation to the Review of an Entity's Internal Control Structure Environment, Journal of Information Systems, Spring, Vol. 3 Issue 2, p117
2．曹伟、桂友泉，2002，内部审计与内部控制《审计研究》第1期
3．陈铃，2001，关于我国内部控制规范建设的思考，《会计研究》 第8期
4．李凤鸣，2002，内部控制学 北京：北京大学出版社
5．刘玉廷，2001，内部会计控制规范：单位内部会计监督的里程碑，《中国财经报-财会世界》7．12
6．陆正飞、刘桂进，2002，中国公众投资者信息需求之探索性研究，《经济研究》第4期
7．吴联生，2000，投资者对上市公司会计信息需求的调查分析，《经济研究》第4期
8．吴水澎、陈汉文、邵贤弟，2000，企业内部控制理论的发展与启示，《会计研究》第5期
9．阎达五、杨有红，2001，内部控制框架的构建，《会计研究》第2期
10．阎达五、宋建波，2000，双元控制主体构架下现代企业会计控制的新思考，《会计研究》第3期
11．张先治，2003，内部管理控制系统框架，《东北财经大学财务与会计研究中心年度报告》
12．张先治，2003，控制环境与管理控制系统，《会计评论》第4期
13．张先治、孙文刚，2003论内部审计与管理控制的协调，《审计研究》第3期
14．张湘洲，2003，管理控制论 东北财经大学会计学院博士论
文打印稿
15．朱荣恩，2001，建立和完善内部控制的思考《会计研究》第1期
16. Abernethy, Margaret A.; Stoelwinder, Johannes U., 1995, The role of professional control in the management of complex organizations, Accounting, Organizations and Society, Vol. 20 Jan, pp. 1-17
17. Anthony, R., Dearden, J. & Bedford, N. M. Management Control systems, 6th edn(Homewood,Ⅲ: Irwin 1989)
18. Cashell, James D., 1996, Understanding the internal control structure for an audit. National Public Accountant, Jan, Vol. 41 Issue 1
19. Flamholtz, E. G., 1983, Accounting, Budgeting and Control Systems in Their Organizational Context: Theoretical and Empirical Perspectives, Accounting, Organizations and Society, Vol. 8 Apr-Jul83, pp.153-170
20. Govindarajan, V. and Gupta, A. K., 1985, Linking Control Systems to Business Unit Strategy: Impact on Performance, Accounting, Organizations and Society, Vol. 10 Jan, pp. 646-668
21. Hermanson, Heather M., 2000, An Analysis of the Demand for Reporting on Internal Control, Accounting Horizons, Vol. 14 Sep, pp.325-342;
22. Kinney, Jr., William R.., 2000 Supplement, Research Opportunities of Internal Control Quality and Quality Assurance, Auditing, Vol. 19, pp 83-91
23. Langfield-Smith, Kim., 1997, Management control systems and strategy: A critical review. Accounting, Organizations and Society, Vol. 22 Feb, pp.206-233
24. Nichols, Donald R., 1987, A Model of Auditors' Preliminary Evaluations of Internal Control from Audit Data, Accounting Review, January, vol. 62, iss. 1, pp. 183-90
25. O'Reilly-Allen, Margaret, McMullen, Dorothy., 2002, Internal Control Reporting and Users' Perceptions of Financial Statement Reliability, American Business Review, Vol. 20 Jan, pp 100-108
26. Ouchi, W. G., 1979, A Conceptual Framework for the Design of Organizational Control Mechanisms, Management Science, pp.833-849
27. Ouchi, W. G., 1977, The Relationship between Organizational Structures and Organizational Control, Administrative Science Quarterly, pp.95-112
28. Reed Smith, Samuel L Tiras, Sansakrit S Vichitlekarn., 2000, The interaction between internal control assessment and substantive testing in audits for fraud, Contemporary Accounting Research, Vol. 17, Iss. 2; p. 327
29. Rotch, William., 1993, Management Control Systems: One View of Components and Their Interdependence, British Journal of Management, Vol. 4 Sep, pp. 191-204
30. Spicer, Barry H., and Ballew, Van., 1983, Management Accounting and Control Systems and the Economics of Internal Organization, Accounting, Organizations and Society, Vol. 8 Jan, pp73-96
31. Suil Pae, and Seung-Weon Yoo., 2001, Strategic interaction in auditing: An analysis of auditors' legal liability, The Accounting Review; Vol. 76, July
32. Wu, Frederick H.; Hahn, Randall L., 1989, A Control-Complexity and Control-Point Orientation to the Review of an Entity's Internal Control Structure Environment, Journal of Information Systems, Spring, Vol. 3 Issue 2, p117