發(fā)布時(shí)間：2018-06-20 10:26

  本文選題：內(nèi)部控制 + 盈利能力��； 參考：《河南工業(yè)大學(xué)》2017年碩士論文

【摘要】：目前學(xué)術(shù)界關(guān)于內(nèi)部控制和盈利能力的研究相當(dāng)豐富,但是研究?jī)?nèi)部控制和盈利能力之間的關(guān)系的文獻(xiàn)較為少見(jiàn)。細(xì)究?jī)?nèi)部控制和盈利能力的關(guān)系,要追溯到政府頒布的一系列內(nèi)部控制規(guī)范,政府頒布內(nèi)控規(guī)范不僅期望可以提高企業(yè)經(jīng)營(yíng)管理水平和預(yù)防風(fēng)險(xiǎn)的能力,同時(shí)也希望通過(guò)法制的強(qiáng)制性來(lái)保證企業(yè)財(cái)務(wù)報(bào)告的真實(shí)可靠,規(guī)范市場(chǎng)的運(yùn)作�？梢钥闯�,好的內(nèi)部控制應(yīng)該可以提高企業(yè)盈利能力,但是為了保證財(cái)務(wù)報(bào)告的可靠性,企業(yè)要付出相應(yīng)內(nèi)部控制咨詢和審計(jì)行為的制度成本,為了探究二者的關(guān)系,本文從內(nèi)部控制的視角出發(fā),研究分析了在現(xiàn)代企業(yè)制度下我國(guó)上市公司內(nèi)部控制情況與盈利能力的關(guān)系,得出并分析研究結(jié)論,提出改善建議。本文首先梳理國(guó)內(nèi)外內(nèi)部控制和盈利能力的研究文獻(xiàn),概括二者發(fā)展的理論依據(jù),將企業(yè)內(nèi)部控制和盈利能力指標(biāo)予以量化,內(nèi)控指標(biāo)采用迪博內(nèi)控?cái)?shù)據(jù),盈利能力結(jié)合目前我國(guó)的企業(yè)架構(gòu)和經(jīng)營(yíng)現(xiàn)狀提出綜合評(píng)價(jià)體系,確定能代表企業(yè)盈利能力的財(cái)務(wù)指標(biāo),利用主成分分析法計(jì)算得出企業(yè)綜合盈利能力。根據(jù)理論分析構(gòu)建回歸模型,收集樣本公司2015年面板數(shù)據(jù),進(jìn)行實(shí)證分析,最后得出公司的內(nèi)部控制對(duì)盈利能力有正相關(guān)關(guān)系。本文結(jié)論認(rèn)為上市公司建立有效的內(nèi)部控制可以對(duì)其盈利能力可以產(chǎn)生積極的促進(jìn)作用,提高企業(yè)盈利能力;相反,無(wú)效的或者是形同虛設(shè)的內(nèi)部控制對(duì)其盈利能力會(huì)產(chǎn)生阻礙作用。根據(jù)研究結(jié)果,認(rèn)為上市公司應(yīng)該加強(qiáng)對(duì)內(nèi)部控制制度的建設(shè),加大對(duì)企業(yè)內(nèi)部控制制度的實(shí)施力度。內(nèi)部控制建設(shè)的完善涉及人、財(cái)、物各個(gè)方面,全方位兼顧才能減少甚至杜絕內(nèi)部控制失效的可能性,促進(jìn)上市公司盈利能力的持續(xù)穩(wěn)定,保證企業(yè)長(zhǎng)期持續(xù)經(jīng)營(yíng)。
[Abstract]:At present, there are a lot of researches on internal control and profitability in academic circles, but the literature on the relationship between internal control and profitability is rare. The relationship between internal control and profitability can be traced back to a series of internal control norms promulgated by the government, which is not only expected to improve the management level of enterprises and the ability to prevent risks. At the same time, it also hopes to ensure the true and reliable financial report and standardize the operation of the market through the mandatory legal system. It can be seen that good internal control should improve the profitability of enterprises, but in order to ensure the reliability of financial reports, enterprises should pay the system cost of corresponding internal control consulting and auditing behavior, in order to explore the relationship between the two. From the perspective of internal control, this paper studies and analyzes the relationship between internal control and profitability of listed companies in China under the modern enterprise system, draws and analyzes the research conclusions, and puts forward some suggestions for improvement. This paper firstly combs the domestic and foreign internal control and profitability research literature, summarizes the theoretical basis of their development, and quantifies the internal control and profitability index of enterprises. The internal control index adopts Debo internal control data. This paper puts forward a comprehensive evaluation system on the basis of the present enterprise structure and management situation of our country, determines the financial index which can represent the profitability of the enterprise, and calculates the comprehensive profit ability of the enterprise by using principal component analysis method. According to the theoretical analysis to build a regression model, collect sample company 2015 panel data for empirical analysis, and finally draw the conclusion that the internal control of the company has a positive correlation to profitability. The conclusion of this paper is that the establishment of effective internal control of listed companies can positively promote their profitability and improve their profitability. Ineffective or virtual internal controls can hinder their profitability. According to the research results, the listed companies should strengthen the construction of the internal control system and strengthen the implementation of the internal control system. The perfection of internal control construction involves all aspects of human, financial and material, so as to reduce or even eliminate the possibility of failure of internal control, to promote the sustainable stability of the profitability of listed companies, and to ensure the long-term continuous operation of enterprises.
【學(xué)位授予單位】：河南工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F832.51

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