股权集中度、内部控制有效性与会计信息透明度

Equity Concentration, Effectiveness of Internal Control, and Transparency of Accounting Information

摘要: 会计信息质量是企业内外部投资者关注公司发展情况的重要指标中的一个。这些年以来，有许多家公司被曝出财务舞弊的情况，会计信息透明度再一次走入公众的视野。本文以2018~2022年A股上市公司为样本，探讨股权集中度与会计信息透明度的联系并研究内部控制在股权集中度与会计信息透明度关系中起到的作用。通过一系列研究发现，在其他调节不变的情况下，股权集中度与会计信息透明度呈负相关，并且发现内部控制在股权集中度与会计信息透明度之间起到了缓解的作用，并探讨了内部控制在两者间的运作机理。

Abstract: The quality of accounting information is an important indicator for internal and external investors to pay attention to the development of a company. Over the years, many companies have been exposed to financial fraud, and transparency of accounting information has once again come into the public eye. This article takes A-share listed companies from 2018 to 2022 as samples to explore the relationship between equity concentration and accounting information transparency, and to study the role of internal control in the relationship between equity concentration and accounting information transparency. Through a series of studies, it has been found that there is a negative correlation between equity concentration and accounting information transparency, while other adjustments remain unchanged. It has also been found that the negative effect of internal control between equity concentration and accounting information transparency plays a mitigating role, and the operational mechanism of internal control between the two has been explored.