中文摘要：

以2009～2010年沪深上市公司的数据,分别采用Basu模型和C_Score模型实证分析内部控制效率与会计稳健性之间的相关性。研究结果表明,内部控制效率越高的公司,会计稳健性越高。

英文摘要：

The study is based on statistics concerning listed companies in Shanghai and Shenzhen stock markets from 2009 to 2010. It empirically analyzes the correlation between internal control efficiency and accounting conservatism by adopting Basu model and C_Score model. Results show that the higher the internal control efficiency of a listed company, the higher its accounting conservatism will be.