我国创新型企业内部控制的调节效应探究  

Research on the Regulation Effect of Internal Control of Innovative Enterprises in China

作　　者：苗雨君[1] 赵一聪 

机构地区：[1]齐齐哈尔大学经济与管理学院,黑龙江齐齐哈尔161006

出　　处：《江苏商论》2017年第9期108-112,共5页Jiangsu Commercial Forum

摘　　要：本文以我国深市创业板上市公司数据为样本,研究我国创新型企业公司治理情况。具体研究内部控制的有效程度对我国债务融资治理与企业绩效关系的影响。结果表明,我国创新型企业债务融资积极的治理效应难以发挥,但内部控制的有效程度对其作用的发挥有正向的促进作用。而内部控制水平低下的企业则会使债务治理效应表现出极大的副作用力。同时,在公司治理层面,公司规模、董事会勤勉程度、公司成长性皆对公司治理绩效发挥着显著影响,而股权集中度对其影响则不明显。This paper takes the data of Shenzhen Stock Market listed companies as a sample to study the corporate governance of innovative enterprises in China. The impact of the effectiveness of internal control on the relationship between debt financing and corporate performance in China. The results show that the aggressive governance effect of the innovation financing of innovative enterprises in our country is difficult to play, but the effective degree of internal control plays a positive role in promoting the role of internal control. The enterprises with low internal control level make the debt control effect extremely negative Force. At the same time, at the corporate governance level, the size of the firm, the diligence of the board and the growth of the company all have a significant impact on corporate governance performance. While the impact of equity concentration is not obvious.

关 键 词：债务融资治理 内部控制 企业绩效 公司治理 创新型企业 

分 类 号：F062.5[经济管理—政治经济学]