内部控制信息披露与公司绩效相关性研究——基于2009年河南省上市公司的数据分析

An Correlation Study on the Relationship between Information Disclosure of Internal Control and Company Performance——Based on Data Analysis of the Listed Companies of Henan in 2009

以河南省2009年沪市和深市上市公司为样本,就上市公司内部控制信息披露对公司绩效的影响进行实证分析。研究发现,内部控制信息披露与公司绩效之间存在显著正相关,内部控制信息披露程度越高,行为越主动,其财务绩效也就越好。引导上市公司内部控制信息披露有利于提升上市公司绩效。

This paper selects the Henan Province listed companies in Shanghai and Shenzhen capital markets in 2009 as the research samples. The research finds that the internal control information disclosure is positively associated with company performance.The higher degree of internal control information disclosure,the more active of behavior and the better result of its financial performance.Guiding internal control information disclosure of listed companies is conducive to the improvement of the listed company performance.