企业内部控制、财务绩效与社会责任——来自信息传输、软件和信息技术服务业上市公司的实证研究

发布时间：2018-04-20 06:04

本文选题：内部控制 + 财务绩效　；参考：《会计之友》2017年12期

【摘要】：良好的内部控制环境能够稳定企业的经营环境,防范经营风险,提高企业经营绩效,而且有效的内部控制能够为企业提升社会责任履行效度提供良好的环境,进而形成良好的声誉效应,提升企业财务绩效。大数据时代下,内部控制受到"互联网+"行动计划的影响,将得到空前发展,对于信息业上市公司的影响将更加深刻。对深圳A股信息传输、软件和信息技术服务业上市公司2012—2015年的数据进行实证分析,探讨内部控制作用于企业绩效的两个途径:提升企业运行效率进而提升企业财务表现以及通过社会责任促进机制作用于企业财务绩效,结果表明:内部控制与财务绩效呈现正相关,社会责任在内部控制和财务绩效的关系中具有部分中介效应。这揭示了内部控制在社会责任方面发挥的内在促进机制,也为完善企业内部控制建设和提升企业财务业绩提供了新的经验证据。
[Abstract]:A good internal control environment can stabilize the business environment, prevent the operating risks, improve the business performance, and the effective internal control can provide a good environment for the enterprises to enhance the social responsibility performance. And then form a good reputation effect, improve the financial performance of enterprises. Under the big data era, the internal control will be influenced by the action plan of "Internet", and will be developed unprecedented, and the influence on the listed companies in the information industry will be more profound. This paper makes an empirical analysis on the data of Shenzhen A-share information transmission, software and information technology services companies from 2012 to 2015. This paper discusses two ways for internal control to play an important role in enterprise performance: to improve the efficiency of enterprise operation and to improve enterprise financial performance, and to promote corporate financial performance through social responsibility promotion mechanism. The results show that there is a positive correlation between internal control and financial performance, and social responsibility has a partial intermediary effect in the relationship between internal control and financial performance. This reveals the internal promotion mechanism of internal control in the aspect of social responsibility, and also provides new empirical evidence for perfecting the construction of internal control and improving the financial performance of enterprises.
【作者单位】：齐齐哈尔大学经济与管理学院;
【基金】：齐齐哈尔大学研究生创新科研项目“企业社会责任对财务风险的影响研究”(YJSCX2016-027X)
【分类号】：F270;F275;F49

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