内部控制质量与企业经营绩效——基于面板数据的实证研究

Internal Control Quality and Enterprise Operation Performance--An Empirical Study Based on Panel Data

以A股2001—2016年计算机、通信和其他电子设备制造业上市公司为样本,对企业内部控制质量与经营绩效之间的关系进行实证研究。结果表明,无论是在随机效应模型下还是在固定效应模型下,内部控制质量会显著正向影响企业绩效,稳健性检验结果亦支持此结论。企业的管理层应充分认识到建立健全良好的内部控制制度的重要性,完善和提高内部控制质量的信息披露机制,充分发挥内部审计作用,以保障企业内部控制质量并最终提升企业经营绩效。

Taking A-share listed companies in computer,communication and other electronic equipment manufacturing industries as samples,this paper makes an empirical study on the relationship between internal control quality and business performance.The results show that,whether in the random effect model or the fixed effect model,the quality of internal control has a significant positive impact on enterprise performance,and the robustness test results also support this conclusion.The management staff of enterprises should fully realize the importance of establishing a good internal control system,improve and promote the information disclosure mechanism of internal control quality,and give full play to the role of internal audit,in order to ensure the quality of internal control and ultimately improve the operation performance of enterprises.