中文摘要：

基于理性预期和管理者风险偏好视角,对缺陷披露、非标意见和内部控制质量提升之间的关系从理论上进行分析,在此基础上选取A股上市公司2009—2014年相关数据进行实证研究,研究结果表明：企业的财务报告在当年被出具非标意见后,下年度该企业的内部控制质量会有显著提升,内控缺陷披露会显著增强非标意见对控制质量提升的正面影响。在对当年被出具非标意见的企业样本进一步分组进行回归分析后发现：相对于披露了控制缺陷的企业而言,未披露控制缺陷的企业下年度控制质量没有显著提升。

英文摘要：

Based on the rational expectation and the manager＇s risk preference, this paper makes a theoretical analysis on the relationship between the disclosure of defects and the improvement of the quality of internal control. On this basis, this paper selects the A-share listed companies from 2009 to 2014 to conduct an empirical research. The results show that after the enter- prise financial report in the year is issued by the non-standard opinions, the company＇s internal control quality will be significantly improved the next year, the internal control defect disclosure significantly enhance the positive effect of non-standard opinion on the improvement of the quality of control. After further grouping of sample companies that are issued non-standard opinions, this paper finds that the companies that are not disclosed with the control defects have no significant improvement in the quality of the next year, compared with the companies that are disclosed with the control deficiencies.