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目前企业内部控制质量问题成为研究的热点,但学者较多对一般企业内部控制质量进行研究,较少考察科技型企业内部控制质量的经济后果。以2008-2013年期间福建省A股科技型上市公司为样本,实证检验企业内部控制质量对其研发投资效率的影响效应。结果发现,利用DEA模型计算出的样本公司研发投资效率不高,但是,内部控制质量对公司的研发投资效率产生显著影响,即公司的研发投资效率随着内部控制质量的增强而提升。本研究拓展和丰富了内部控制和R&D投资研究的相关内容,有利于从新的视角解释公司R&D投资行为和研发投资效率问题。
At present, the quality of internal control of enterprises has become a hot spot for research. However, scholars have studied more about the quality of internal control in general enterprises and less investigated the economic consequences of the quality of internal control in science and technology enterprises. Taking the A-share technology listed companies in Fujian province during 2008-2013 as a sample, this paper empirically tests the effect of internal control quality on the R & D investment efficiency. The results show that the sample companies’ R & D investment calculated using the DEA model is inefficient. However, the quality of internal control has a significant impact on the company’s R & D investment efficiency. That is, R & D investment efficiency of the company increases with the improvement of internal control quality. This research expands and enriches the relevant contents of internal control and R & D investment research, which helps to explain the company’s R & D investment behavior and R & D investment efficiency from a new perspective.