产品市场竞争、产权性质与内部控制质量

发布时间：2018-03-29 07:48

本文选题：产品市场竞争　切入点：产权性质　出处：《会计研究》2017年05期

【摘要】：本文选取2007-2012年中国沪深两市A股上市公司为研究样本,以Chen et al.(2016)构建的"中国上市公司内部控制指数"来衡量企业内部控制质量,研究了不同产权性质下产品市场竞争对内部控制质量的影响差异。研究发现,产品市场竞争对内部控制质量具有显著影响,产品市场竞争越激烈,企业内部控制质量越高,而这种效应在非国有控股公司比在国有控股公司更显著。进一步分析发现高质量的内部控制能够提升企业的产品市场竞争优势,为本文主要研究结论提供了支持。本文丰富了产品市场竞争与内部控制的研究文献,为内部控制能否促进企业战略目标的实现提供了经验证据,并对相关部门和企业加强内部控制建设提供了启示。
[Abstract]:This paper selects the A-share listed companies of Shanghai and Shenzhen stock markets in China from 2007-2012 as the research sample, and measures the internal control quality of enterprises with the "internal control index of Chinese listed companies", which is constructed by Chen et al. This paper studies the influence of product market competition on internal control quality under different property rights. It is found that product market competition has significant influence on internal control quality, and the more fierce the product market competition is, the higher the enterprise internal control quality is. This effect is more significant in non-state-owned holding companies than in state-owned holding companies. Further analysis shows that high quality internal control can enhance the competitive advantage of enterprises in the product market. This paper enriches the research literature on product market competition and internal control, and provides empirical evidence for whether internal control can promote the realization of enterprise strategic objectives. And to the relevant departments and enterprises to strengthen internal control construction to provide inspiration.
【作者单位】：厦门大学管理学院;对外经济贸易大学国际商学院;
【基金】：教育部人文社会科学重点研究基地重大项目“中国上市公司内部控制评价与指数研究”(10JJD630003) 国家自然科学基金重点项目“信息生态环境与企业内部控制有效性问题研究”(71332008)的阶段性成果
【分类号】：F275;F832.51

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