内部控制、制度环境与企业高质量发展

Internal control,institutional environment and high-quality development of enterprise's

文章采用2012—2019年我国沪深A股数据实证检验了企业内部控制与发展质量之间的关系,以及产权性质和市场化水平对内部控制的影响。研究结果显示:内部控制可以促进企业的高质量发展,在非国有企业和市场化水平较高的企业中内部控制对其高质量发展的推动作用更大。因此,企业应该高度重视对内部控制制度的建设,从而扩大内部控制对企业高质量发展的积极影响,推动我国经济向前发展。

Using the data of Shanghai and Shenzhen A-shares from 2012 to 2019,this paper empirically examines the relationship be-tween the internal control and the development quality of enterprises,as well as the influence of property rights nature and marketization level on internal control.The results show that:internal control can promote the high-quality development of enterprises,and in non-stateowned enterprises and enterprises with higher marketization level,internal control plays a greater role in promoting the high-quality devel-opment.Therefore,enterprises should attach great importance to the construction of internal control system,so as to expand the positive in-fluence of internal control on the development of enterprise high quality,to promote the development of our economy forward.