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本文分析研究发现,信息不对称和代理问题是企业产生非投资效率的根源。在此基础之上,通过理论结合文献的分析方式,研究了内部控制和盈余质量、盈余质量和投资效率的相关关系,发现有效的内部控制可以提高盈余质量,而高质量的盈余信息则可以有效解决信息不对称和代理问题从而抑制非效率投资。最终证明了盈余质量在内部控制影响投资效率过程中的路径作用。
This paper analyzes and finds that the problem of information asymmetry and agency is the root cause of non-investment efficiency of enterprises. On this basis, through the theoretical analysis and literature analysis, the relationship between internal control and earnings quality, earnings quality and investment efficiency is studied. It is found that effective internal control can improve the earnings quality, while high-quality earnings information can be effective Solve the problem of asymmetric information and agency to restrain inefficient investment. Finally, it proves the path function of earnings quality in the process of internal control affecting investment efficiency.