企业内部控制披露与经营绩效实证研究——基于家电行业的面板数据

Empirical Research on Internal Control Disclosure of Enterprises and Business Performance——Based on Panel Data of Household Appliance Industry

《企业内部控制评价指引》自施行以来,重新规范了企业自我评估报告的内容、程序,进一步强调了内部控制的全面性、重要性和客观性。笔者通过对《企业内部控制评价指引》的发布做事件研究,以探讨企业内部控制信息披露与经营风险、经营绩效的相关关系,结果表明内部控制鉴证信息的披露与企业经营绩效成正相关关系,而代理成本则成负向关系。

Since implementation of＂Enterprise internal control evaluation guidelines＂, the guidelines has standardized content and procedure of enterprise self-assessment report, and further emphasized comprehensive, importance of internal control and objectivity of internal control. In this paper, the authors did event study on release of＂Enterprise internal control evaluation guidelines＂in order to discuss the correlation among information disclosure, risk management and business performance. The results showed that disclosure of verification information of internal control was positively correlated with the enterprise business performance, negative relationship with agency cost.