中文摘要：

盈余管理是影响内部控制缺陷认定标准披露的因素之一。学界已证明内部控制对于盈余管理发生作用，却没有深入研究盈余管理对于内部控制缺陷信息乃至缺陷认定标准披露的反作用。本文以沪深证券市场2013至2014年纳入内部控制规范体系实施范围的上市公司为样本，实证检验盈余管理对于内部控制缺陷认定标准披露的影响。研究结果表明：盈余管理程度越高，内部控制缺陷的认定标准越不透明。该结论为管理层的机会主义行为提供经验证据，为内部控制信息质量的完善和优化提供理论引导和实践参考。

英文摘要：

Earnings management is one of the factors influencing the disclosure of Internal Control Deficiency Identi- fication Standards （ICDIS）. The academic circle recogized the role internal control played in earnings management, but there was no further research on the effects earnings management exerted on the disclosure of ICDIS. Using Chi- nese main board listed companies implementing the Internal Control Norms during the year 2013 and 2014 as sam- pies,this paper measured the transparency of ICDIS and studied the role earnings management played on the disclo- sure, finding that the higher level of earnings management was, the more opaque the disclosure of ICDIS would be, which might give empirical evidence of the opportunistic behavior of the management as well as theoretical guidance and practical reference to optimize the quality of internal control information.