企业内部控制质量对财务绩效影响的实证研究

An Empirical Study of the Impact of the Quality of Internal Control on Corporate Financial Performance

本文选取了2009年至2012年上交所、深交所食品饮料加工、制造业A股上市公司作为研究对象,采用实证研究的方法研究内部控制质量和财务绩效两者的关系,以期望加深企业对内部控制的认识,实现我国食品饮料加工、制造业企业的可持续发展。内部控制与财务绩效的回归分析结果表明,内部控制能够提升企业财务绩效。这说明内部控制较好的公司比内部控制存在缺陷的公司能够获得更多的利益,即内部控制越好,财务绩效越好。最后根据研究结果,我们总结出启示。

This paper took as its object the study of the A--share listed companies from the food and beverage processing industry and the manufacturing industry traded at the Shanghai Stock Ex- change and the Shenzhen Stock Exchange for the period of 2009 to 2012. It tried to empirically test the relationship between the quality of internal control and financial performance. It aim was to let the en- terprises gain a deeper understanding of the relevance of internal control, thus promoting the healthy developments of these companies, which in turn would ensure the smooth developments of the food and beverage processing enterprises in China and contribute to the healthy developments of the economy and society at large. The regression analysis of internal control and financial performance proved that company＇s internal control can significantly improve the quality of financial performance. This shows that the companies whose internal control quality is better can get more benefits; in other words, the better the internal control is, the better the financial performance is. Finally, a few implications were drawn based on the findings.