摘要
选取2010年中国沪深A股市场399家上市公司为样本,用实证方法研究了影响内部控制有效性的因素。发现规模、成立时间、交叉上市和所有权是影响内部控制是否有效的因素。
The paper selects the samples of 399 listed companies at China Shanghai and Shenzhen A-Share Markets in 2010 and examines the factors influencing the effectiveness of internal control with empirical methods. The findings are as follows： the scale, the time for establishment, cross-listing and ownership are factors affecting the effectiveness of internal control.
出处
《河南工业大学学报（社会科学版）》
2011年第4期95-99,共5页
Journal of Henan University of Technology:Social Science Edition
关键词
内部控制
有效性
影响因素
internal control
effectiveness
factor
