内部控制有效性、管理效率与企业价值研究

Research on Internal Control Effectiveness,Management Efficiency and Corporate Value

借鉴管理效率理论,分析并实证检验内部控制有效性影响企业管理效率并最终影响企业价值的作用机理及路径。研究结果表明,内部控制有效性越高,管理效率越高,企业价值越高,从而进一步理清了内部控制的有效性作用于企业管理效率对企业价值产生影响的逻辑路线,为优化内部控制制度提供了有益的理论参考。

Based on the management efficiency theory,through theoretical analysis and empirical test,the mechanism and path acted on by the effectiveness of the internal control influencing enterprise management efficiency and ultimately affecting the corporate performance were analyzed and empirical tested.The result shows that the higher the internal control effectiveness is,the higher the efficiency of management,and the better the corporate performance.Therefore,it further clarifies the logical route shaped,by the effectiveness of the internal control function in enterprise management efficiency which finally has an impact on corporate performance.Accordingly,the research results provide a useful theoretical reference in optimizing the internal control system.