上市公司内部控制对盈利能力影响的实证研究——基于对河南省上市公司2015年的数据分析

AN EMPIRICAL STUDY OF THE IMPACT OF INTERNAL CONTROL ON PROFITABILITY OF LISTED COMPANIES——Based on the data analysis of listed companies in Henan Province in 2015

选取在沪、深证券交易所上市的,注册地为河南的61家公司的2005年的数据,将资产规模和资本结构作为控制变量,研究上市公司内部控制情况与盈利能力的关系。研究结论表明:内部控制与盈利能力之间呈正向关系,内部控制越好,盈利能力就越高;内部控制5要素综合作用与企业盈利能力呈正相关关系。信息与沟通、内部监督与企业盈利能力呈正相关的关系;内部环境、风险评估、内部控制与公司盈利能力相关关系不显著;资产负债率与盈利能力呈负相关关系。

The article selects data of 61 companies listed on the Shanghai and Shenzhen Stock Exchanges for A Shares registered in Henan Province and studies the relationship between internal control and profitability of listed companies by taking asset size and capital structure as control variables.The findings show that： there is a positive relationship between internal control and profitability,and the better the internal control,the higher the profitability; the comprehensive effect of five elements of internal control is positively related to the profitability of enterprises,and among them,the relationship between information and communication and internal supervision is positively related to the profitability of enterprises while internal environment,risk assessment and internal control are not significantly related to corporate profitability; the asset liability ratio is negatively related to profitability.