中文摘要：

管理者过度自信的行为特征，使他们更倾向于选择激进的会计政策，降低企业的会计稳健性，进而加重企业与投资者之间的信息不对称程度。内部控制作为企业应对经营风险、实现有序经营的重要手段，对缓解管理者过度自信对会计稳健性的影响将起到积极作用。文章以2007-2013年沪深两市A股上市公司为研究样本，研究结果表明：具有高质量的内部控制的企业，其管理者的过度自信水平更低，而会计稳健性水平较高；反之，内部控制质量较低的企业，其管理者的过度自信水平较高，而会计稳健性较低。

英文摘要：

The behavioral characteristics of managerial overconfidence, which makes tile management be more likely to choose aggressive accounting policies and reduce accounting conservatism, will increase information asynnnetry belween com- panies and investors. Internal control as an important means to cope with business risks and help orderly operation plays a pos- itive role to alleviate Ihe impact of managerial overconfident on accounting conservatism. This paper selects Shanghai and Shenzhen A-share listed companies from 2007 to 2013 as samples, the study results show that the higher the internal quality control, the lower the lew4 of managerial overconfidence, and the higher the level of aeeounting conservatism. On the con- trary, the lower the internal quality control, the higher the level of managerial overconfidence, and the lower the level of accounting eonservatism.