高耗能企业ESG表现对内部控制质量的影响  

Impact of ESG performance on internal control quality in high energy consuming enterprises

作　　者：赵硕嫱 陈帅霖 ZHAO Shuoqiang;CHEN Shuaiin(School of Business Administration,Liaoning Technical University,Huludao 125105,China)

机构地区：[1]辽宁工程技术大学工商管理学院,辽宁葫芦岛125105

出　　处：《辽宁工程技术大学学报(社会科学版)》2025年第2期144-149,共6页Journal of Liaoning Technical University(Social Science Edition)

基　　金：葫芦岛市哲学社会科学研究课题(HLDSKY2023045)。

摘　　要：针对高耗能企业ESG表现对内部控制质量的影响问题,以2013—2022年A股高耗能行业上市公司为研究样本,采用实证分析的方法,分析ESG表现对内部控制质量的影响。研究表明:ESG表现与内部控制质量显著正相关;与非国有企业相比,ESG表现对内部控制质量的影响在国有企业中更显著。研究结论为进一步提升企业的ESG表现,提高企业内部控制质量提供参考。Regarding the impact of ESG performance on internal control quality in high energy consuming enterprises,this study takes A-share listed companies in China's high energy consuming industry from 2013 to 2022 as research samples and uses empirical analysis methods to analyze the influence of ESG performance on internal control quality.Research shows that ESG performance is significantly positively correlated with internal control quality,Compared to non-state-owned enterprises,the impact of ESG performance on internal control is more significant in state-owned enterprises.The research conclusion provides reference for further improving the ESG performance of enterprises,improving the quality of internal control quality of euterprises.

关 键 词：高耗能企业 ESG表现 内部控制质量 内部监督体系 风险评估 

分 类 号：F275[经济管理—企业管理]