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内部控制是确保公司正常运行的重要保障,公司绩效是公司追求的最终目标,研究内部控制质量对公司绩效的影响具有重要的现实意义。本文选取迪博公司公布的2014年内部控制综合排名前30的上市公司为研究样本,通过配对样本的比较分析和回归分析,得出内部控制质量与公司绩效之间有着显著的正向线性关系。这一结论将有助于公司对内部控制制度建设的重视程度加大,并进一步提升公司绩效的目标实现。
Internal control is an important guarantee to ensure the normal operation of the company. Corporate performance is the ultimate goal pursued by the company. It is of great practical significance to study the influence of internal control quality on corporate performance. This paper selects the top 30 listed companies with comprehensive internal control rankings published by Dubbo Company in 2014 as the research sample. Through the comparative analysis and regression analysis of the matched sample, it finds that there is a significant positive linear relationship between the quality of the internal control and the corporate performance. This conclusion will help the company to pay more attention to the construction of internal control system and further improve the achievement of corporate performance.