本文以陕西和山西省的上市公司为样本,就内控水平对企业绩效的影响运用多元线性回归方法进行了实证分析,研究发现内部控制信息披露与公司绩效之间存在显著正相关,内部控制信息披露程度越高,行为越主动,其财务绩效也就越好。 This paper takes the listed companies in Shanxi Province and Shanxi Province as samples, and uses the multiple linear regression method to analyze the influence of the internal control level on the enterprise performance. The study finds that there is a significant positive correlation between the disclosure of internal control and corporate performance, the disclosure of internal control information The higher the degree, the more active the behavior, the better the financial performance.