In order to study whether the intemal control of enterprises is effective, this paper studies the relationship between the quality of internal control and the performance of the company in 2012-2015, in which 61 liste...In order to study whether the intemal control of enterprises is effective, this paper studies the relationship between the quality of internal control and the performance of the company in 2012-2015, in which 61 listed companies in China＇s Shanghai traffic transportation industry are studied. The results show that the quality of internal control has a significant positive correlation with the financial performance of enterprises. In particular, the internal control is significantly correlated with the company＇s growth ability, and the internal control is positively correlated with the profitability of the company. This research provides empirical data and decision-making basis for the state to deepen the construction of internal control system and strengthen internal control management of enterprises.展开更多
文摘In order to study whether the intemal control of enterprises is effective, this paper studies the relationship between the quality of internal control and the performance of the company in 2012-2015, in which 61 listed companies in China＇s Shanghai traffic transportation industry are studied. The results show that the quality of internal control has a significant positive correlation with the financial performance of enterprises. In particular, the internal control is significantly correlated with the company＇s growth ability, and the internal control is positively correlated with the profitability of the company. This research provides empirical data and decision-making basis for the state to deepen the construction of internal control system and strengthen internal control management of enterprises.
