企业内部控制与财务绩效的相关性研究——基于上证A股上市公司
|
摘要
近年来,企业内部控制对财务绩效的影响,广受财务理论和实务界的关注,也越来越受到各个利益相关方的关注。论文以上证A股上市公司为样本,对上市企业的内控有效性、内控信息披露的充分性对财务绩效的影响进行实证分析。研究发现:企业内控越有效,内控信息披露越充分,越能够为企业提供良好的经营环境,促使企业达成经营目标,从而提高企业的财务绩效。为此,企业必须加强自身文化建设,积极主动地提高内部控制的执行力度,及时披露内控相关信息,相关部门也应完善对内控信息披露的法定要求,改善信息披露的环境,最终实现提高企业财务绩效的目的。
In recent years, the influence of internal control on financial performance has drawn wide attention from financial theory and practice, and more and more attention from various stakeholders. This paper takes Shanghai a-share listed company as a sample and makes an empirical analysis on the impact of the effectiveness of internal control and the adequacy of internal control information disclosure on financial performance of listed companies. It is found that the more effective the internal control is and the more sufficient the internal control information disclosure is, the more favorable the economic environment can be provided for the enterprise and the enterprise can achieve the business objectives, thus improving the financial performance of the enterprise. Therefore, the enterprise must strengthen its cultural construction, actively improve the enforcement of internal control, and timely disclosure of relevant information. Relevant departments should also perfect the legal requirements for information disclosure, improve the information disclosure of the environment, and finally achieve the goal of improving enterprise financial performance.
In recent years, the influence of internal control on financial performance has drawn wide attention from financial theory and practice, and more and more attention from various stakeholders. This paper takes Shanghai a-share listed company as a sample and makes an empirical analysis on the impact of the effectiveness of internal control and the adequacy of internal control information disclosure on financial performance of listed companies. It is found that the more effective the internal control is and the more sufficient the internal control information disclosure is, the more favorable the economic environment can be provided for the enterprise and the enterprise can achieve the business objectives, thus improving the financial performance of the enterprise. Therefore, the enterprise must strengthen its cultural construction, actively improve the enforcement of internal control, and timely disclosure of relevant information. Relevant departments should also perfect the legal requirements for information disclosure, improve the information disclosure of the environment, and finally achieve the goal of improving enterprise financial performance.
引文
[1]王晶,彭博.内部控制有效性与会计信息质量.会计研究.2015(6)87-95
[2]王海兵,刘莎,韩彬.内部控制、财务绩效对企业社会责任的影响.税务与经济.2015(6)01-09
[3]陈汉文,李启航,牟韶红.内部控制能够抑制成本费用粘性吗.当代财经.2015(2)118-128
[4]肖华,张国清.内部控制质量、盈余持续性与公司价值.会计研究.2013(5)73-96
[5]陈汉文,周中胜.内部控制质量与企业债务融资成本.南开管理评论.2014(3)103-111
[6]叶陈刚,裘丽,张立娟.公司治理结构、内部控制质量与企业财务绩效.审计研究.2016(2)104-112
[7]干胜道,胡明霞.管理层权力、内部控制与过度投资.审计与经济研究.2014(5)40-47
[8]张会丽,吴有红.内部控制、现金持有及经济后果.会计研究.2014(3)71-78
[9]张宁.我国内部控制与企业绩效关联性分析.经济纵横.2019(1)94-96
[10]汪戴芳.企业内部控制对财务绩效的影响研究——基于信息传输、软件和信息技术服务业.现代商贸工业.2018(22)89-90
[2]王海兵,刘莎,韩彬.内部控制、财务绩效对企业社会责任的影响.税务与经济.2015(6)01-09
[3]陈汉文,李启航,牟韶红.内部控制能够抑制成本费用粘性吗.当代财经.2015(2)118-128
[4]肖华,张国清.内部控制质量、盈余持续性与公司价值.会计研究.2013(5)73-96
[5]陈汉文,周中胜.内部控制质量与企业债务融资成本.南开管理评论.2014(3)103-111
[6]叶陈刚,裘丽,张立娟.公司治理结构、内部控制质量与企业财务绩效.审计研究.2016(2)104-112
[7]干胜道,胡明霞.管理层权力、内部控制与过度投资.审计与经济研究.2014(5)40-47
[8]张会丽,吴有红.内部控制、现金持有及经济后果.会计研究.2014(3)71-78
[9]张宁.我国内部控制与企业绩效关联性分析.经济纵横.2019(1)94-96
[10]汪戴芳.企业内部控制对财务绩效的影响研究——基于信息传输、软件和信息技术服务业.现代商贸工业.2018(22)89-90