混改背景下国有企业内部控制质量的实证研究

An Empirical Study on the Internal Control Quality of State-owned Enterprises under the Background of Mixed Reform

以混合所有制改革为背景,从内部控制的视角,收集了2013—2018年沪深上市的国有企业有关数据,共计197组。考察了混合所有制改革对内部控制质量的影响,构建多元线性回归模型,研究混改过程中竞争性企业和垄断性企业的内部控制分别受影响的程度以及股权制衡度对企业内部控制的影响。研究发现,国有企业在混合所有制改革后,内部控制质量得到提升,并且相对于垄断型企业,混改对竞争性企业内部控制质量的提升更为显著。

This article is based on the mixed ownership reform as the background,from the perspective of internal control,collected the relevant data of the state-owned enterprises listed in Shanghai and Shenzhen from 2013 to 2018,a total of 197 groups.The impact of mixed ownership reform on the quality of internal control was investigated,and a multiple linear regression model was constructed to study the degree to which internal control of competing enterprises and monopolistic enterprises were affected in the process of mixed reform and the degree of equity checks and balances on internal control influences.The study found that after the mixed ownership reform of state-owned enterprises,the internal control quality has been improved,and compared with monopoly enterprises,mixed reforms have significantly improved the internal control quality of competitive enterprises.