内部控制缺陷及修复对供应商风险感知的影响——基于内部控制监管制度变迁视角的实证检验

The Impact of Internal Control Defects and Restoration on Supplier Risk Perception——An Empirical Test Based on the Perspective of Internal Control Regulatory System

本文借鉴制度变迁理论,在构建供应商风险感知机制理论模型的基础上,从截面和跨期的视角考察在政府监管制度变迁的背景下,内部控制缺陷及修复对供应商风险感知能力的影响。实证检验发现:内部控制缺陷提高了供应商的风险感知程度,政府监管力度的增强加快了内部控制缺陷修复的进程,从而降低了供应商的风险感知程度,降低了企业的交易成本。研究结果表明,内部控制状况对供应商等非财务利益相关者具有重要的决策价值,企业内部控制建设需要企业自身的觉醒和自律,更需要政府监管的保障,两者的协同与融合才能促进企业内部控制持续改进、发挥决策支持功能。

Based on institutional change theory, by constructing the theoretical model of supplier risk perception mechanism, this paper from the perspective of cross-section and intertemporal view, under the background of China＇s transition economy, investigates the impact of internal control defects and restoration on supplier risk perception. The empirical test shows that the internal control defects improve supplier risk perception level, the enhancement of the government supervision accelerates the process of repairing the internal control defects, thus reducing the supplier risk perception, and reducing the transaction costs of enterprises. The results show that the internal control situation has important decision-making value for non-financial stakeholders such as supplier, and the construction of internal control needs awakening and self- discipline of the enterprises, and the protection of government supervision. The cooperation and integration of them could improve internal control continuously to play decision support function.