公司绩效、资本结构与内部控制实证研究

Empirical Study on Corporate Performance,Capital Structure and Internal Control

以安徽中小板企业为研究对象,采用实证方法研究公司绩效与资本结构、内部控制关系,得出结论:内部控制能促进安徽中小板公司绩效的发展,二者关系显著,呈正相关;公司绩效与资产负债率负相关;公司绩效与高管薪酬关系显著,高管薪酬的提高能促进公司绩效的提高;董事会会议次数对公司绩效也呈正相关,关系显著。最后提出相关建议,以期对安徽中小板公司发展有所帮助。

Taking small and medium-sized board enterprises in Anhui provience as the research object,by adopting the method of empirical research,the relationship of small and medium-sized plate company performance and capital structure,internal control situation was concluded that the internal control can promote the development of small and medium-sized plate company performance,the significant relationship were positively correlated,and it found that corporate performance is negatively related to the asset-liability ratio,the relationship between corporate performance and executive compensation are significant,executive pay raising can promote the improvement of corporate performance,and the number of the board of directors on the company’s performance would change positively correlated,significant relationship.Finally it put forward the countermeasures and expect to be helpful to the development of small and medium-sized board in Anhui province.