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本文以2007至2010年中国A股上市公司为研究对象,利用厦门大学内控课题组(2010)构建的2007-2010年我国上市公司内部控制指数,研究公司内部控制对经营效率的影响。研究发现良好的内部控制对公司的经营效率具有显著的提升作用,内部控制质量好的企业,其成本与费用水平明显较低;产权性质会影响内部控制对经营效率的正面效应,政府控制公司的内部控制对经营效率的改善效果会被削弱。
This paper takes Chinese A-share listed companies from 2007 to 2010 as the research object, and uses the internal control index of listed companies in our country built in 2007-2010 by Xiamen University Internal Control Task Force (2010) to study the impact of internal control on the operating efficiency. The study found that good internal control has a significant promotion effect on the operating efficiency of the company, and the cost and expense level of the enterprise with good internal control is obviously lower. The nature of the property right will affect the positive effect of internal control on the operation efficiency. The effect of internal control on business efficiency will be weakened.