内部控制质量与企业经营绩效——基于面板数据的实证研究  

Internal Control Quality and Enterprise Operation Performance--An Empirical Study Based on Panel Data

作　　者：谢丽彬[1] 李浩航 XIE Libin;LI Haohang(School of Finance and Accounting,Fuzhou University of International Studies and Trade, Fuzhou 350202, China;Financial Decision,Zhangzhou Road Business Development Center, Zhangzhou 363800, China)

机构地区：[1]福州外语外贸学院财金学院,福州350202 [2]漳州市公路事业发展中心财务处,福建漳州363800

出　　处：《长春大学学报》2021年第9期18-23,共6页Journal of Changchun University

基　　金：福建省委宣传部项目(FJ2020ZTB037);福建省教育厅项目(闽教师〔2018〕60号)。

摘　　要：以A股2001—2016年计算机、通信和其他电子设备制造业上市公司为样本,对企业内部控制质量与经营绩效之间的关系进行实证研究。结果表明,无论是在随机效应模型下还是在固定效应模型下,内部控制质量会显著正向影响企业绩效,稳健性检验结果亦支持此结论。企业的管理层应充分认识到建立健全良好的内部控制制度的重要性,完善和提高内部控制质量的信息披露机制,充分发挥内部审计作用,以保障企业内部控制质量并最终提升企业经营绩效。Taking A-share listed companies in computer,communication and other electronic equipment manufacturing industries as samples,this paper makes an empirical study on the relationship between internal control quality and business performance.The results show that,whether in the random effect model or the fixed effect model,the quality of internal control has a significant positive impact on enterprise performance,and the robustness test results also support this conclusion.The management staff of enterprises should fully realize the importance of establishing a good internal control system,improve and promote the information disclosure mechanism of internal control quality,and give full play to the role of internal audit,in order to ensure the quality of internal control and ultimately improve the operation performance of enterprises.

关 键 词：内部控制质量 企业绩效 面板数据 

分 类 号：F121.26[经济管理—世界经济]