發(fā)布時間：2018-04-05 12:52

  本文選題：政治關(guān)聯(lián)　切入點：企業(yè)財務(wù)績效　出處：《財會通訊》2017年27期

【摘要】：本文以2011-2015年我國中小企業(yè)上市公司為研究樣本,以內(nèi)部控制為中介變量,檢驗內(nèi)部控制對企業(yè)政治關(guān)聯(lián)與企業(yè)財務(wù)績效之間的中介傳導(dǎo)效應(yīng)。研究表明:政府型政治關(guān)聯(lián)對企業(yè)財務(wù)績效、內(nèi)部控制有效性顯著負相關(guān),內(nèi)部控制在政治關(guān)聯(lián)與企業(yè)財務(wù)績效之間起到部分中介效應(yīng);代表委員型政治關(guān)聯(lián)對企業(yè)財務(wù)績效,內(nèi)部控制有效性顯著正相關(guān),內(nèi)部控制在代表委員型政治關(guān)聯(lián)、企業(yè)財務(wù)績效之間的中介效應(yīng)不顯著。
[Abstract]:In this paper, we take the listed companies of small and medium-sized enterprises in China from 2011-2015 as the research sample and the internal control as the intermediary variable to test the intermediary conduction effect between the internal control and the corporate political association and the financial performance of the enterprise.The research shows that: government political association has a significant negative correlation with enterprise financial performance, internal control plays a part of intermediary effect between political association and enterprise financial performance, and representative political association plays an important role in corporate financial performance.The effectiveness of internal control is positively correlated, the internal control is representative of the political association, and the intermediary effect between financial performance is not significant.
【作者單位】： 中國礦業(yè)大學(xué)管理學(xué)院;
【分類號】：D0;F275
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本文編號：1714803