公司治理结构、内部控制质量与企业财务绩效

学术界对于公司治理结构、内部控制质量以及公司的绩效分析一直十分关注。公司治理结构与企业的财务绩效息息相关;国内外频频发生的一些财务丑闻使得人们对于内部控制问题更加关注,同时作为公司治理结构一部分的内部控制与财务信息的质量紧密相关,内部控制质量的有效性影响着财务信息的真实性和完整性,同时也会对财务绩效带来一定的影响。本文从三者之间关系角度研究他们之间存在的问题并提出相应的对策,希望给相关从业者带来借鉴和参考意义。

Academic circles have been paying close attention to corporate governance structure,internal control quality and performance analysis.Corporate governance structure is closely related to the financial performance of enterprises;frequent financial scandals at home and abroad make people pay more attention to the issue of internal control.At the same time,as a part of corporate governance structure,internal control is closely related to the quality of financial information.The effectiveness of internal control quality affects the authenticity and integrity of financial information,as well as the financial performance.It has a certain impact.This paper studies the existing problems and puts forward corresponding countermeasures from the perspective of the relationship among the three,hoping to bring reference and significance to relevant practitioners.