本文關(guān)鍵詞： 外部治理環(huán)境 內(nèi)部控制 公司績效　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部控制作為影響企業(yè)效率的重要因素之一,成為了近年來學(xué)術(shù)界研究的熱點(diǎn)問題,國內(nèi)外學(xué)者紛紛對其展開了廣泛研究和深入探析,尤其是《企業(yè)內(nèi)部控制基本規(guī)范》和配套指引的頒布和實(shí)施,表明內(nèi)部控制體系的建立以及政府部門對內(nèi)部控制高度的重視,同時也向企業(yè)管理層傳遞了內(nèi)部控制對企業(yè)持續(xù)健康發(fā)展和改善經(jīng)營績效的重要性。但是,企業(yè)各項(xiàng)經(jīng)濟(jì)活動的開展不僅僅依靠健全的內(nèi)部管理制度,還應(yīng)該與所處的外部治理環(huán)境相協(xié)調(diào),共同發(fā)揮作用以提升公司績效。我國幅員遼闊,不同的地區(qū)在地理環(huán)境、文化習(xí)俗、資源分布、開發(fā)程度、政策引導(dǎo)等方面都存在差異,體現(xiàn)在市場化進(jìn)程程度的不同,包括市場發(fā)育程度、政府的干預(yù)、市場競爭、中介組織和法律制度環(huán)境、非國有經(jīng)濟(jì)所占比重等。這些外部因素會影響企業(yè)的生產(chǎn)決策并激勵管理層加強(qiáng)內(nèi)部控制制度的執(zhí)行,從而提升企業(yè)績效。本文研究了內(nèi)部控制與公司績效的關(guān)系之后,引入了外部治理環(huán)境因素,探討內(nèi)部控制是否受外部治理環(huán)境的影響從而作用于企業(yè)績效。本文選取2012-2015年滬深A(yù)股上市公司為研究對象,采用回歸分析方法檢驗(yàn)企業(yè)內(nèi)部控制對公司績效的影響會受到外部治理環(huán)境的何種傳導(dǎo)機(jī)制。研究結(jié)果表明:(1)內(nèi)部控制質(zhì)量的提高能有效促進(jìn)公司經(jīng)營績效的提升;(2)提高外部治理環(huán)境會促進(jìn)內(nèi)部控制對公司績效的影響,市場化進(jìn)程總指數(shù)是反映外部治理環(huán)境的綜合指標(biāo),該指標(biāo)越大代表外部治理環(huán)境越好。本文選取政府與市場關(guān)系、市場中介組織和法律制度環(huán)境兩個分指標(biāo)進(jìn)一步驗(yàn)證假設(shè),實(shí)證結(jié)果表明政府與市場關(guān)系的改善、法制化水平的提高能夠促進(jìn)內(nèi)部控制對公司績效的影響。(3)由于區(qū)域間外部治理環(huán)境存在較大差異,表現(xiàn)在東部地區(qū)和西部地區(qū)差異最明顯,與西部地區(qū)相比,東部地區(qū)外部治理環(huán)境的提高促進(jìn)內(nèi)部控制對公司績效的影響更為顯著。
[Abstract]:As one of the important factors affecting the efficiency of enterprises, internal control has become a hot topic in academic circles in recent years, and scholars at home and abroad have carried out extensive research and in-depth analysis on it. In particular, the promulgation and implementation of the basic norms of Enterprise Internal Control and supporting guidelines indicate that the establishment of the internal control system and the importance attached by government departments to internal control, At the same time, it also conveys the importance of internal control to the sustainable and healthy development of enterprises and the improvement of business performance. However, the development of various economic activities of enterprises not only depends on a sound internal management system, We should also coordinate with our external governance environment to play a joint role in improving the company's performance. Our country has a vast territory, and there are differences in geographical environment, cultural customs, distribution of resources, level of development, and policy guidance in different regions. This is reflected in the degree of marketization, including the degree of market development, government intervention, market competition, intermediary organizations and the legal system environment, The proportion of non-state-owned economy and so on. These external factors will affect the production decision of the enterprise and encourage the management to strengthen the implementation of internal control system, thus improve the performance of the enterprise. After studying the relationship between internal control and corporate performance, this paper studies the relationship between internal control and corporate performance. This paper introduces the external governance environment factors, discusses whether the internal control is affected by the external governance environment and thus affects the enterprise performance. This paper selects the Shanghai and Shenzhen A-share listed companies from 2012-2015 as the research object, and discusses whether the internal control is affected by the external governance environment. The regression analysis method is used to test what transmission mechanism the influence of internal control on corporate performance will be caused by the external governance environment. The research results show that the improvement of internal control quality can effectively promote the improvement of corporate performance. Improving the external governance environment will promote the impact of internal control on the performance of the company. The overall index of market-oriented process is a comprehensive index to reflect the external governance environment. The larger the index is, the better the external governance environment is. This paper selects the relationship between the government and the market, the market intermediary organization and the legal system environment to further verify the hypothesis. The empirical results show that the improvement of the relationship between the government and the market and the improvement of the level of legalization can promote the impact of internal control on corporate performance. Compared with the western region, the improvement of the external governance environment in the eastern region promotes the internal control to affect the company performance more significantly.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F275;F832.51

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 步t，

本文編號：1537102