新冠疫情对旅游企业财务绩效的影响研究——企业内部控制的调节作用

Research on the Impact of COVID-19 on the Financial Performance of Tourism Enterprises——The Moderating Role of Internal Control

受新冠疫情的影响,近年来旅游企业财务绩效遭遇了重创。以2013—2022年我国20家旅游上市公司数据为样本,运用多元线性回归方法,实证分析了新冠疫情、企业内部控制对旅游企业财务绩效的影响,并进一步探讨企业内部控制对新冠疫情与旅游企业财务绩效之间关系的调节作用。研究结果表明:①新冠疫情对旅游企业财务绩效具有显著的负向影响;②企业内部控制对旅游企业财务绩效具有显著的正向影响;③企业内部控制对新冠疫情与旅游企业财务绩效之间的关系具有正向调节作用,即提高企业内部控制质量能够削弱新冠疫情对旅游企业财务绩效的负向影响。研究结论为旅游企业有效提升财务绩效提供了借鉴。

Affected by the COVID-19,the financial performance of tourism enterprises has suffered heavy losses in recent years.Taking the data of 20 tourism listed companies in China from 2013 to 2022 as samples,this paper empirically analyzes the impact of the COVID-19 and corporate internal control on the financial performance of tourism enterprises by using the multiple linear regression method,and further discusses the moderating effect of corporate internal control on the relationship between the COVID-19 and the financial performance of tourism enterprises.The results show that:①The COVID-19 has a significant negative impact on the financial performance of tourism enterprises;②Internal control of enterprises has a significant positive impact on the financial performance of tourism enterprises;③Enterprise internal control has a positive moderating effect on the relationship between the COVID-19 epidemic and the financial performance of tourism enterprises,that is,improving the quality of enterprise internal control can weaken the negative impact of COVID-19 epidemic on the financial performance of tourism enterprises.The research conclusion provides a reference for tourism enterprises to effectively improve their financial performance.