内部控制、高管持股与企业绩效--基于文化传媒业37家上市公司数据  

Internal Control,Executive Stock Ownership and Enterprise Performance--Based on the data of 37 listed companies of the cultural media industry

作　　者：梁艳珍 Liang Yan-zhen(Friends of Accounting Magazine,Taiyuan Shanxi 030001)

机构地区：[1]《会计之友》杂志社,山西太原030001

出　　处：《长治学院学报》2021年第6期87-93,共7页Journal of Changzhi University

摘　　要：文章以2015—2020年文化传媒业37家上市公司为样本,实证研究了内部控制与企业绩效的关系以及高管持股比例在两者中的调节效应。研究发现:内部控制对企业绩效具有显著的正向影响;高管持股与企业绩效具有显著负相关关系;高管持股比例明显削弱了内部控制与企业绩效之间的关系。进一步分析发现,相对于非国有企业,国有企业的样本数据更加具有典型性。研究结果为文化传媒企业绩效的提升提供了一定的参考价值。This paper takes the 37 listed companies of the cultural media industry from 2015 to 2020 as the research sample,and empirically tests the influence of internal control on enterprise performance and the regulating effect of executive stock ownership ratio on the relationship between the two factors.It is found that there is a significant positive impact between internal control and enterprise performance, while executive stock ownership has a significant negative correlation with enterprise performance, and executive stock ownership ratio can significantly weaken the relationship between internal control and enterprise performance.The results also show that the sample data is more significant in state-owned enterprises relative to non-stateowned enterprises.The research results provide certain reference value for the performance improvement of cultural media enterprises.

关 键 词：内部控制 高管持股 企业绩效 

分 类 号：F230[经济管理—会计学]