本文關(guān)鍵詞： 內(nèi)控有效性 營(yíng)運(yùn)資金管理效率　出處：《財(cái)會(huì)通訊》2017年32期 　論文類型：期刊論文

【摘要】：為了研究?jī)?nèi)控有效性對(duì)營(yíng)運(yùn)資金管理效率的影響,本文選取2012~2014年我國(guó)滬深兩市電力行業(yè)A股上市公司為研究對(duì)象,運(yùn)用多元回歸分析方法進(jìn)行實(shí)證研究。研究表明:內(nèi)控有效性水平與營(yíng)運(yùn)資金管理效率存在顯著正相關(guān)關(guān)系,進(jìn)一步按照地區(qū)進(jìn)行分組研究,結(jié)果發(fā)現(xiàn)上市公司內(nèi)控有效性水平對(duì)營(yíng)運(yùn)資金管理效率的影響程度按照東部、中部、西部的順序逐漸減弱。
[Abstract]:In order to study the effect of internal control effectiveness on the efficiency of working capital management, this paper selects A-share listed companies in Shanghai and Shenzhen power industry from 2012 to 2014 as research objects. The results show that there is a significant positive correlation between the level of internal control effectiveness and the efficiency of working capital management. The results show that the level of internal control effectiveness of listed companies affects the efficiency of working capital management according to the order of eastern, central and western.
【作者單位】： 國(guó)網(wǎng)江蘇省電力公司經(jīng)濟(jì)技術(shù)研究院;
【分類號(hào)】：F406.7;F426.61
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本文編號(hào)：1516079