内部控制与财务风险——来自中国沪市制造业上市公司的经验证据  

Internal Control and Financial Risk——Empirical Evidence from listed Companies at Shanghai Stock Exchange of Manufacturing Industries

作　　者：袁晓波[1] 

机构地区：[1]河南工业大学管理学院

出　　处：《经济与管理研究》2010年第5期60-68,共9页Research on Economics and Management

摘　　要：文章从内部环境、风险评估、控制活动、信息与沟通和内部监督五个方面来评价上市公司内部控制质量,利用上海交易所制造业上市公司2008年的年报数据,通过分组检验和总体检验实证了内部控制对财务风险的影响,研究表明:上市公司的内部控制对财务风险具有一定的影响。内部控制的内部环境、控制活动和内部监督与财务风险存在显著的相关性。This paper empirically tests the impact of internal control on financial risk , using 2008 annual data of listed companies of manufacturing industries at Shanghai Stock Exchange by the use of grouping test and overall test. The paper measures internal control quality from five factors, which are internal environment, risk evaluation, control activities, information and communication and internal supervision. The paper finds that internal control has certain positive effects on financial risk. There is great correlation among internal environment, control activities, internal supervision and financial risk.

关 键 词：内部控制 内部环境 财务风险 

分 类 号：F275[经济管理—企业管理]