内部控制、经营风险与企业绩效——基于2015~2019年深沪上市公司样本数据的分析  

Internal Control,Business Risk and Corporate Performance——Based on the Sample Date from 2015~2019 Shenzhen and Shanghai Listed Companies

作　　者：唐湾湾 胡志勇[1] TANG Wanwan;HU Zhiyong(College of Finance and Economics,Jimei University,Xiamen 361021,China)

机构地区：[1]集美大学财经学院,福建厦门361021

出　　处：《安徽工程大学学报》2021年第3期68-76,共9页Journal of Anhui Polytechnic University

摘　　要：绩效是企业经营的目标和成果,是衡量企业在一段时间内经营运转情况好坏的重要指标。内部控制质量和经营风险是企业绩效的重要影响因素。研究以2015~2019年我国沪深A股上市公司为研究样本,使用实证研究方法验证了内部控制、经营风险与企业绩效三者之间的关系。研究发现:内部控制质量提高,企业绩效也会随之提高,但在房地产行业,实证结果不明显;经营风险和企业绩效的关系呈现出行业差异;制造业和建筑业内部控制质量降低,经营风险会有所增加;经营风险是内部控制质量和企业绩效的中介变量。Performance is the goal and achievement of an enterprise's operation,and an important indicator for measuring the performance of an enterprise's operation over a period of time.The quality of internal control and operating risks are important factors affecting corporate performance.The paper uses my country's Shanghai and Shenzhen A-share listed companies as sample data from 2015 to 2019,and employs empirical research methods to verify the relationship between internal control,business risk and corporate performance.The study reveals that the improvement of the quality of internal control will also improve the performance of the company,but in the real estate industry,the empirical results are not obvious;the relationship between business risk and corporate performance shows industry differences;when the quality of internal control in the manufacturing and construction industries is reduced,and the management Risk will increase;business risk is an intermediate variable between internal control quality and corporate performance.

关 键 词：内部控制 经营风险 企业绩效 中介效应 

分 类 号：F239.2[经济管理—会计学]