内部控制有效与资源优化配置相关性研究——基于中国证券市场的数据

发布时间：2018-01-16 15:37

本文关键词：内部控制有效与资源优化配置相关性研究——基于中国证券市场的数据　出处：《会计之友》2014年26期 　论文类型：期刊论文

【摘要】：有效的内部控制能够提高企业经营效率和效果,企业经营效率和效果的提高是以企业的资源得到优化配置为前提的,那么,企业内部控制的有效实施是否与企业的资源优化配置存在着一定的内在联系?农业是我国经济可持续发展的支持产业,关系国家发展的命运。研究农业企业内部控制对资源配置效率的影响,填补了农业企业上市公司内部控制研究的空白。文章以上市公司内部控制指数前580名的企业为研究对象,借鉴迪博·中国上市公司内部控制指数设定企业内部控制效率的替代变量,以总资产周转率作为资源配置效率的分析变量,对企业内部控制效率与企业资源配置效率相关性进行实证研究。结论表明,企业内部控制指数排名与企业资源配置效率排名同方向变化。
[Abstract]:Effective internal control can improve the efficiency and effect of enterprise management. The improvement of efficiency and effect of enterprise management is based on the optimal allocation of enterprise resources, so. Is the effective implementation of enterprise internal control related to the optimal allocation of enterprise resources? Agriculture is the supporting industry of sustainable economic development in China, which is related to the fate of national development. This paper studies the impact of internal control of agricultural enterprises on the efficiency of resource allocation. It fills up the blank of the research on the internal control of agricultural listed companies. This article takes the first 580 enterprises of listed companies as the research object. Using the internal control index of Chinese listed companies for reference, the paper sets the alternative variables of internal control efficiency, and takes the total assets turnover rate as the analysis variable of the efficiency of resource allocation. This paper makes an empirical study on the correlation between internal control efficiency and resource allocation efficiency. The conclusion shows that the ranking of internal control index and the ranking of enterprise resource allocation efficiency change in the same direction.
【作者单位】：河北农业大学;
【分类号】：F275;F832.51
【正文快照】： 一、问题的提出资源有稀缺性,人有自利性;资源的稀缺和人的自利决定了人们在利用资源从事生产经营活动时,必将思考应该如何对资源进行合理配置的问题。2008年5月22日,我国财政部会同证监会、审计署、银监会、保监会联合发布了《企业内部控制基本规范》(财会〔2008〕7号)。2010

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