内部控制、审计质量与企业高质量发展  

Internal Control,Audit Quality,and High-quality Development of Enterprises

作　　者：刘丰香 霍德鑫 袁建华[1] LIU Fengxiang;HUO Dexin;YUAN Jianhua(School of Economics and Management,Shandong Agricultural University,Tai’an 271000,Shandong,China)

机构地区：[1]山东农业大学经济管理学院,山东泰安271000

出　　处：《科技和产业》2024年第17期75-83,共9页Science Technology and Industry

摘　　要：为了加强企业的内部控制质量和审计质量,促进企业的高质量发展,以2017—2022年A股上市公司为样本数据,实证研究内部控制对企业高质量发展的影响以及审计质量在其中发挥的调节作用。研究发现,企业的内部控制质量越高,其高质量发展程度愈高,同时,审计质量越高,越能提升内部控制对企业高质量发展的效能。异质性的研究表明,在国有企业、大规模企业、实体企业、东部地区以及市场化程度高的企业中,较好的内部控制质量更能促进企业的高质量发展。由此可见,企业要重视内部控制的建设,严格把控内部控制的质量,增强企业的内部治理水平,谨慎选择审计机构,提高审计质量,实现高质量发展,进而推动中国经济的高质量发展。In order to strengthen the internal control quality and audit quality of the enterprise and promote the high-quality development of the enterprise,A-share listed companies from 2017 to 2022 is used as sample data to empirically study the impact of internal control on the high-quality development of enterprises and the moderating effect of audit quality.It is found that the higher the quality of internal control in a company,the higher its level of high-quality development.At the same time,the higher the audit quality,the more effective internal control can be in enhancing the high-quality development of the company.Heterogeneity studies have shown that in state-owned enterprises,large-scale enterprises,physical enterprises,eastern regions,and highly market-oriented enterprises,better internal control quality can better promote the high-quality development of enterprises.From this,it can be seen that enterprises should attach importance to the construction of internal control,strictly control the quality of internal control,enhance the level of internal governance of enterprises,carefully choose audit institutions,improve audit quality,achieve high-quality development,and then promote the high-quality development of China’s economy.

关 键 词：内部控制 审计质量 企业高质量发展 调节效应 

分 类 号：F234.3[经济管理—会计学]