内部控制对农业上市公司价值增值的影响研究——基于社会责任的中介效应检验  

The Influence of Internal Control on Value Increment of Listed Agricultural Companies:The Mediating Effect of Social Responsibility

作　　者：芦昊 刘国峰[1] 王一帅[1] LU Hao;LIU Guofeng;WANG Yishuai(Hebei Agricultural University,Baoding 071000,Hebei)

机构地区：[1]河北农业大学经济管理学院,河北保定071000

出　　处：《河北农业大学学报（社会科学版）》2021年第5期53-61,共9页Journal of Hebei Agricultural University (SOCIAL SCIENCES)

摘　　要：农业上市公司是实现农业可持续发展远景目标的生力军,内部控制与社会责任是协调各方利益关系与实现企业价值持续增值的均衡机制。以2015—2019年我国A股农业上市公司为样本,对内部控制影响企业价值增值直接效应和社会责任在内部控制影响企业价值增值过程中的中介效应进行实证检验。发现农业上市公司内部控制对企业价值增值具有正向影响;内部控制能够提升农业上市公司社会责任履行水平;农业上市公司社会责任在内部控制影响价值增值过程中存在局部中介效应。提出建立利益相关者共同治理的内部控制模式,强化企业社会责任的战略导向作用,构建以增加价值为核心的绩效评价体系等建议,以保障农业上市公司内部控制,履行社会责任水平,实现价值持续增值。Agricultural listed companies are pwerful force to realize the long-term goal of agricultural sustainable development.Internal control and social responsibility are the balanced mechanism to coordinate the interests of all parties and realize enterprise appreciation.Taking China's A-share agricultural listed companies from 2015 to 2019 as samples,this paper conducts positive analysis on the direct effect of internal control on enterprise appreciation and the mediating effect of social responsibility on the process of internal control on enterprise appreciation.It finds that the internal control of agricultural listed companies has a positive impact on enterprise appreciation;internal control can promote to fullfill social responsibility fulfillment of agricultural listed companies;social responsibility of listed agricultural companies has a partial mediating effect in the process of internal control affecting appreciation.It is of great significance to establish the internal control mode of stakeholders'joint governance,strengthen the strategic guiding role of corporate social responsibility,and construct the performance evaluation system with added value as the core to ensure the sustainable development of internal control of listed agricultural companies,promote to fulfill social responsibility and realize sustainable appreciation.

关 键 词：农业上市公司 内部控制 社会责任 增加价值 中介效应 

分 类 号：F276.6[经济管理—企业管理]