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基于2008~2014年我国上市公司数据,本文检验了内部控制对于不同成长性公司的绩效影响。研究发现:不论低成长性、中成长性还是高成长性公司,内部控制与企业绩效都显著正相关,但是内部控制对不同成长性企业的绩效影响存在显著差异,影响强度从大到小依次为高成长性公司、中成长性公司、低成长性公司。建议政府监管部门和企业管理层在内部控制实施过程中应该考虑企业的成长性差异,充分体现内部控制建设的适应性原则。
Based on the data of Chinese listed companies from 2008 to 2014, this paper examines the impact of internal control on the performance of different growth companies. The research found that internal control and business performance are significantly and positively correlated with low growth, middle growth and high growth companies. However, the internal control has significant differences in the performance impact of different growth enterprises, and the influence intensity from big to small is High growth companies, medium growth companies, low growth companies. It is suggested that government regulatory agencies and business management should consider the growth difference of enterprises in the implementation of internal control and fully reflect the principle of adaptability to the construction of internal control.