政治关联与企业财务绩效:基于内部控制的中介传导效应检验

发布时间：2018-04-05 12:52

  本文选题：政治关联　切入点：企业财务绩效　出处：《财会通讯》2017年27期

【摘要】：本文以2011-2015年我国中小企业上市公司为研究样本,以内部控制为中介变量,检验内部控制对企业政治关联与企业财务绩效之间的中介传导效应。研究表明:政府型政治关联对企业财务绩效、内部控制有效性显著负相关,内部控制在政治关联与企业财务绩效之间起到部分中介效应;代表委员型政治关联对企业财务绩效,内部控制有效性显著正相关,内部控制在代表委员型政治关联、企业财务绩效之间的中介效应不显著。
[Abstract]:In this paper, we take the listed companies of small and medium-sized enterprises in China from 2011-2015 as the research sample and the internal control as the intermediary variable to test the intermediary conduction effect between the internal control and the corporate political association and the financial performance of the enterprise.The research shows that: government political association has a significant negative correlation with enterprise financial performance, internal control plays a part of intermediary effect between political association and enterprise financial performance, and representative political association plays an important role in corporate financial performance.The effectiveness of internal control is positively correlated, the internal control is representative of the political association, and the intermediary effect between financial performance is not significant.
【作者单位】： 中国矿业大学管理学院;
【分类号】：D0;F275
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本文编号：1714803