上市公司内部控制对财务绩效的影响研究

The Impact of Internal Control of Public Listed Companies on Financial Performance

以2012年深市主板61家房地产上市公司作为研究样本,实证分析内部控制指数对公司财务绩效的影响,研究结论表明:内部控制指数与公司财务绩效显著正相关。研究结论进一步证实:加强内部控制信息的披露有利于提高公司财务绩效;但内部控制的各要素与公司财务绩效的关系并不显著,说明公司内部控制的具体方面还不够完善,或还没有完全落实内部控制的基本规范,公司治理有待加强。

Taking 61 real-estate companies listed on the main board of Shenzhen Stock Exchange as an example, the study analyzed the im-pact of internal control on corporate financial performance. It is found that the internal control index has positive correlation with enterprise financial performance. It is also proved that enhancing the disclosure of internal control information helps promote financial performance;in-ternal control forces have no prominent relations with financial performance. In other words, corporate governance must be strengthened as specific aspects of internal control need to be improved or the basic standards of internal control have not been implemented.