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

【摘要】：目前學術(shù)界關(guān)于內(nèi)部控制和盈利能力的研究相當豐富,但是研究內(nèi)部控制和盈利能力之間的關(guān)系的文獻較為少見。細究內(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)營管理水平和預(yù)防風險的能力,同時也希望通過法制的強制性來保證企業(yè)財務(wù)報告的真實可靠,規(guī)范市場的運作�？梢钥闯�,好的內(nèi)部控制應(yīng)該可以提高企業(yè)盈利能力,但是為了保證財務(wù)報告的可靠性,企業(yè)要付出相應(yīng)內(nèi)部控制咨詢和審計行為的制度成本,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。本文首先梳理國內(nèi)外內(nèi)部控制和盈利能力的研究文獻,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予以量化,內(nèi)控指標采用迪博內(nèi)控數(shù)據(jù),盈利能力結(jié)合目前我國的企業(yè)架構(gòu)和經(jīng)營現(xiàn)狀提出綜合評價體系,確定能代表企業(yè)盈利能力的財務(wù)指標,利用主成分分析法計算得出企業(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),進行實證分析,最后得出公司的內(nèi)部控制對盈利能力有正相關(guān)關(guān)系。本文結(jié)論認為上市公司建立有效的內(nèi)部控制可以對其盈利能力可以產(chǎn)生積極的促進作用,提高企業(yè)盈利能力;相反,無效的或者是形同虛設(shè)的內(nèi)部控制對其盈利能力會產(chǎn)生阻礙作用。根據(jù)研究結(jié)果,認為上市公司應(yīng)該加強對內(nèi)部控制制度的建設(shè),加大對企業(yè)內(nèi)部控制制度的實施力度。內(nèi)部控制建設(shè)的完善涉及人、財、物各個方面,全方位兼顧才能減少甚至杜絕內(nèi)部控制失效的可能性,促進上市公司盈利能力的持續(xù)穩(wěn)定,保證企業(yè)長期持續(xù)經(jīng)營。
[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.
【學位授予單位】：河南工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F832.51

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