内部控制影响了企业环境绩效吗?——来自中国重污染行业上市企业的经验证据  

Does Internal Control Improve Corporate Environmental Performance?——Evidence from the Sample of Chinese Listing Companies in China's Heavy Pollution Industry

作　　者：徐凯[1] 鲁冰[1] 孙俊奇[2] 鲁融[3] 

机构地区：[1]中国人民大学商学院,北京100872 [2]哈尔滨工业大学深圳研究生院,广东深圳518055 [3]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《石家庄经济学院学报》2014年第5期75-82,共8页Journal of Shijiazhuang University of Economics

基　　金：国家社会科学基金重大课题项目"国家利益保护导向的中国环境审计体系创新研究"(11&ZD044)的资助

摘　　要：以2007年—2011年间沪深两市重污染行业上市企业为样本,研究了内部控制、审计委员会对企业环境绩效的影响效应。研究发现:内部控制质量越高,企业环境绩效越好;国有上市企业内部控制质量与环境绩效无显著关系,而民营上市企业内部控制可以有效提高环境绩效。研究还发现:在民营上市企业中,审计委员会独立性越高,内部控制对提高环境绩效的影响作用越大。上述发现丰富和拓展了内部控制与环境绩效的研究内涵,为研究产权性质对企业内部控制与环境绩效的关系及其影响提供了经验证据,对提高企业环境绩效及完善公司治理具有现实意义。In order to examine affection of the quality of internal control on the environmental performance, this paper investigates heavily polluting industry from 2007 to 2011 from listed companies. The results are： first, the higher the quality of internal controls , the better the environmental performance; second, there is no relationship between internal control quality and environmental performance in government-controlled listed companies while internal control quality and corporate environmental performance has a significant positive relationship in nongovernmental control listed companies; third, for non-governmental control listed companies, with the rise of the independence of the audit committee, the positive relationship between the internal control and environmental performance is more significant. These results suggest that the quality of internal control is positive impact to enterprise＇s environmental performance. Meanwhile, the article provides empirical evidences that enterprise nature of the ownership have an effect on relationship between enterprise internal control and environmental performance. So it can help people understand the role of internal control, and it also has important implications for improvement of environmental performance of enterprise and the corporate governance.

关 键 词：环境绩效 内部控制 审计委员会独立性 

分 类 号：F239.4[经济管理—会计学]