内部控制与企业价值相关性的实证研究  

An empirical study on the correlation between Internal Control and Enterprise value

作　　者：金勋[1] JIN Xun

机构地区：[1]延边大学

出　　处：《吉林金融研究》2019年第11期8-14,共7页Journal of Jilin Financial Research

摘　　要：在市场经济环境下企业发展和壮大的根基是企业价值,企业财务管理的目的之一是实现企业价值最大化。优良的企业管理能够增加企业价值,企业管理的历史进程,由最初的混沌管理到职能化管理,最后演化到整合管理。注重整合管理就必须综合考虑内部控制体系和企业价值。内部控制体系是通过指导企业经济行为,在企业管理的各个部门、环节或业务,相互联系、制约牵制,提高工作效率以促进企业所有者或经营管理者等利益最大化的系统工程。本文研究了2010年深市73家主板上市公司数据,构造内控综合评价指数,以检验企业价值与内控之间相关性,并建议如何完善基于企业价值的内控制度。in the environment of market economy,the foundation of enterprise development and growth is enterprise value,and one of the purposes of enterprise financial management is to maximize enterprise value.Excellent enterprise management can increase enterprise value,the historical process of enterprise management,from the initial chaotic management to functional management,and finally to integrated management.To pay attention to integrated management,we must comprehensively consider the internal control system and enterprise value.The internal control system is a systematic project that,by guiding the economic behavior of the enterprise,connects and restricts each other in all departments,links or businesses of the enterprise management,and improves the work efficiency in order to maximize the interests of the enterprise owners or managers.This paper studies the data of 73 main board listed companies in Shenzhen stock market in 2010,constructs the comprehensive evaluation index of internal control,to test the correlation between enterprise value and internal control,and suggests how to improve the internal control system based on enterprise value.

关 键 词：企业价值 内部控制 评价指标 

分 类 号：F830[经济管理—金融学]