企业诚信文化与内部控制有效性——基于A股上市公司的实证研究  

Corporate Integrity Culture and Effectiveness of Internal Control——Evidence from A-share Listed Companies

作　　者：徐亚琴 翟胜宝[2] 汪顺[2] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025 [2]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《财务研究》2018年第1期12-23,共12页Finance Research

基　　金：国家社会科学基金项目(15BJY145;15CGL017);2017年度安徽省高校工商管理学科拔尖人才学术资助项目;2016年度安徽省学术和技术带头人及后备人选科研活动经费资助项目

摘　　要：本文选取2007~2015年沪深两市A股上市公司作为研究样本,从文化的治理效应出发,深入分析了诚信文化对企业内部控制有效性的影响。研究发现:企业诚信文化与内部控制有效性正相关,即企业越讲诚信,其内部控制有效性越高。进一步考察企业成长性与规模后发现,在规模越小、成长性越高的"年轻"企业中,诚信文化对企业内部控制有效性的正向影响越显著;考察企业的经营状况后发现,企业的经营状况越好,诚信文化对企业内部控制有效性的正向影响越显著。因此,企业在内部控制建设的过程中应将制度建设和文化建设充分结合,有效发挥企业诚信文化这一非正式制度的公司治理作用。Using the data of Chinese A-share listed companies from 2007 to 2015, this paper analyzes the impact of integrity culture on the effectiveness of internal control from the perspective of cultural governance.The empirical results demonstrate that the corporate integrity culture is positively related to the effectiveness of internal control, which means the more honest an enterprise is, the more effective its internal control is.A further study into enterprise growth, scale and operating conditions will lead to the conclusion that for those young and small enterprises with higher growth potential, integrity culture has a more significant positive impact on effectiveness of internal control.The better enterprises operate, the more significant positive influence integrity culture has on their internal control.The paper suggests that institution and culture should be fully integrated in the construction process of internal control, and integrity culture as an informal institution should be fully strengthened to play the role of corporate governance effectively.

关 键 词：企业文化 诚信 内部控制有效性 

分 类 号：F239.45[经济管理—会计学]