内部审计质量与企业价值的影响研究——基于国有控股制造业上市公司  

Research on the Impact of Internal Audit Quality on Corporate Value—Based on Listed State-Owned Manufacturing Companies

作　　者：张文颉 李雨彤 

机构地区：[1]中国矿业大学(北京),管理学院,北京

出　　处：《可持续发展》2024年第5期1136-1145,共10页Sustainable Development

摘　　要：在经济全球化背景下,内部审计对企业价值的提升具有重要意义。通过强化治理结构、优化风险管理和内控体系,内部审计有助于防范财务风险,提升企业透明度和责任性,从而推动企业的持续发展和价值增长。企业应充分认识内部审计的作用,积极加强内部审计工作,以适应全球化竞争的需求。因此,本文以2017~2021年深A股国有控股制造业上市公司数据为例,运用Stata16和EXCEL,回归分析内部审计质量与企业价值之间的关系,得出内部审计质量的加强有助于企业价值的提升,并给出提升内部审计质量的建议,对加强国有控股制造业公司的内部审计质量以科学有效地提升其价值有一定的借鉴意义。Under the background of economic globalization, internal audit plays a crucial role in enhancing corporate value. By strengthening governance structures, optimizing risk management and internal control systems, internal audit helps to prevent financial risks, enhance transparency and accountability, and promote the sustainable development and value growth of companies. It is essential for companies to fully recognize the significance of internal audit and actively strengthen internal audit practices to meet the demands of global competition. Therefore, using data from state-owned manufacturing companies in the Shenzhen A-share market from 2017 to 2021, this study employs Stata16 and Excel to conduct regression analysis on the relationship between internal audit quality and corporate value. The findings indicate that enhancing internal audit quality contributes to the improvement of corporate value. Additionally, recommendations are provided to enhance internal audit quality, which can serve as valuable references for strengthening the internal audit quality of state-owned manufacturing companies and scientifically and effectively enhancing their value.

关 键 词：内部审计 审计质量 企业价值增值 国有控股制造业上市公司 

分 类 号：F23[经济管理—会计学]