内部控制有效性对企业财务绩效的影响--基于大、中小型企业对比分析  

Impact of Internal Control Effectiveness on Corporate Financial Performance:Comparative Analysis of SMEs and Large Enterprises

作　　者：丁正平[1] 胡莹莹[1] DING Zhengping;HU Yingying(School of Management,Hefei University of Technology,Hefei 230009,China)

机构地区：[1]合肥工业大学管理学院,合肥230009

出　　处：《合肥工业大学学报（社会科学版）》2020年第3期29-35,共7页Journal of Hefei University of Technology(Social Sciences)

摘　　要：选取一千一百余家中国A股上市500强公司作为大型企业样本,选取两千二百余家中国中小板上市公司作为中小型企业样本,根据2015-2017年样本公司所披露的内部控制报告,运用Stata软件实证分析内部控制有效性对不同类型企业财务绩效的影响。实证研究结果发现:无论大型企业还是中小型企业,内部控制有效性都会对财务绩效产生重大影响。进一步的研究表明,相对于大型企业,中小型企业无效的内部控制对财务绩效的不利影响更严重,而有效内部控制更有利于提高企业财务绩效。Selecting more than 1100 Chinese A-share top 500 listed companies and more than 2200 Chinese small and medium-sized listed companies as the samples of large enterprises and small and medium-sized enterprises(SMEs),respectively,according to the reports of internal control disclosed by the sample companies in 20152017,the impact of internal control effectiveness on the financial performance of different types of enterprises is empirically analyzed by using Stata software.The results show that the effectiveness of internal control has a significant impact on the financial performance of SMEs and large enterprises.Further research shows that compared with large enterprises,the ineffective internal control of SMEs has a more serious adverse effect on corporate financial performance,while the effective internal control is more conducive to improving corporate financial performance.

关 键 词：内部控制有效性 财务绩效 大型企业 中小型企业 

分 类 号：F272.3[经济管理—企业管理]