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本文主要从内部控制质量的方面来探讨盈余持续性的原因,从盈余持续性的经济后果角度探讨公司价值。根据文本理论与现实实践提出假设,公司内部控制质量程度越高,盈余持续性越好;公司的盈余性越高,公司价值越高。以此证明公司的内部控制与盈余持续性正相关的关系,盈余持续性与公司价值也呈正相关的关系。
This article mainly discusses the reason of the persistence of earnings from the aspect of the quality of internal control and discusses the value of the company from the perspective of the economic consequences of the persistence of earnings. According to the hypothesis of text theory and practice, the higher the quality of internal control, the better earnings continuity; the higher the company’s surplus, the higher the company’s value. As a result, the company’s internal control and earnings continuity are positively related to the relationship between earnings continuity and the company’s value is also positively correlated.