内部控制对企业新质生产力的影响  

The impact of internal control on new quality productivity of enterprises

作　　者：杨芳[1] 张和平 孙晴晴 刘禹轩 YANG Fang;ZHANG Heping;SUN Qingqing;LIU Yuxuan(School of Economics and Management,Yunnan Minzu University,Kunming 650504,China)

机构地区：[1]云南民族大学经济与管理学院,云南昆明650504

出　　处：《重庆理工大学学报（社会科学）》2024年第7期57-73,共17页Journal of Chongqing University of Technology（Social Science）

基　　金：云南省社会科学规划社会智库项目“农产品供应链与农业社会化服务耦合下的云南集约型设施农业发展路径研究”(SHZK2023204)。

摘　　要：内部控制作为企业重要的治理机制,与企业的经济绩效及环境绩效密切相关。内部控制能够提升企业的经济绩效与环境绩效,为新质生产力的形成与发展提供良好的经济保障和环境保障。基于2011—2022年沪深A股上市企业数据,实证检验内部控制对新质生产力的影响及其作用机制。结果显示,内部控制对新质生产力的提升具有显著的正向促进作用。机制分析结果表明,内部控制能够通过提升企业的经济绩效与环境绩效来提高新质生产力发展水平。异质性分析结果表明,内部控制对促进新质生产力发展的效果在国有企业、大规模企业及制造业企业中表现更为显著。研究结论对内部控制与新质生产力的相关研究起到了增量作用,对推动构建智能经济新形态具有重要的参考价值与启示意义。据此,提出建立健全内部控制体系、规范内部权力运行机制与企业合法经营、提升管理效率和信息透明度、制定差异化的扶持政策等建议。With the development of the times and the progress of technology,new quality productivity has gradually penetrated into all aspects of enterprises,bringing unprecedented opportunities and challenges to them.Firstly,traditional management models are no longer able to meet the development needs of new productive forces,and managers need to adjust their management ideas and methods in a timely manner.Secondly,the continuous updating and replacement of new productive forces require enterprises to maintain sharp insight and flexible adaptability.Furthermore,the introduction of new quality productivity may lead to some employees feeling uncomfortable with existing work methods,and the speed and scope of technological innovation pose higher requirements for the learning ability of enterprises and employees,as well as the ability to adapt to new technologies.How to effectively respond to the challenges faced in the formation and development of new productive forces is a question that governments and enterprises need to consider.The new productive forces reflect the characteristics of high quality,and high-quality development requires enterprises to ensure their own economic performance without compromising environmental performance.As an important governance mechanism of enterprises,internal control plays a crucial role in enhancing the new quality and productivity of enterprises.It can provide good economic and environmental performance for the formation and development of new productive forces.In terms of economic performance,internal control can timely prevent operational and financial risks that may arise during the operation of the enterprise in advance;it can strengthen the supervision of daily business activities of enterprises during the process,improve the operational efficiency of human and material capital,and enhance the financial performance of enterprises;it can clearly reflect all aspects of the business operation process that arise afterwards,continuously improve one’s own management system,and enhance

关 键 词：内部控制 新质生产力 经济绩效 环境绩效 熵值法 

分 类 号：F272[经济管理—企业管理] F49[经济管理—国民经济] F270