基于EVA与内部控制质量分析

Analysis of Internal Control Quality Based on EVA

在国资委推行经济增加值(EVA)业绩考核之际,以2010-2014年期间沪深A股上市公司作为研究样本,运用STATA软件进行数据处理分析,实证检验了EVA考核与内部控制质量的相关性;研究发现:在控制变量不发生较大改变的情况下,内部控制质量与EVA之间存在着正相关关系。

During the period that the State-owned Assets Supervision and Administration Commission implements economic value added（ EVA） assessment,by taking Shanghai and Shenzhen A-share listed companies during 2010-2014 as studying sample,by using STATA software to conduct data processing analysis,this paper empirically tests the relativity between EVA assessment and internal control quality. The study reveals that under the condition that control variables do not have big change,there is positive correlation between internal control quality and EVA.