湖南省制造企业内部审计对企业绩效影响的实证研究

Empirical Study of the Effects of Internal Audit on Firm Performance of Manufacturing Firms in Hunan Province

本文以湖南省制造企业为研究样本,利用问卷调查分析内部审计对企业绩效的影响效果。实证分析结果将内部审计评价分为内部审计独立性、人员素质、技术条件和执行力,并表明,内部审计各个因子均与企业绩效具有显著正相关性。最后在实证研究基础上对内部审计工作提出建议。

The study sample of this paper is the manufacturing firms in Hunan Province.By questionnaire survey,we study the effect of internal audit on firm performance.Internal audit is divided into independence,quality of person,technical conditions and execution ability by result of empirical study.At the same time,the results show that all factors of internal audit would have significant correlation with firm performance.Finally,based on the empirical study,we present some suggestions to internal auditing work.