内部控制质量对多元化战略的影响

发布时间：2018-05-13 20:29

本文选题：内部控制质量 + 多元化　；参考：《技术经济与管理研究》2017年12期

【摘要】：文章选取了2008-2014年中国A股非金融类上市公司作为检验样本,研究了内部控制质量与多元化战略决策的关系问题,从资源基础理论和委托代理理论出发,分别提出内部控制对多元化战略可能影响的两个不同的假设,实证检验结果支持资源基础理论,并发现内部控制质量高的企业进行多元化经营的程度更大:对于国有企业而言,内部控制质量对于非相关多元化的影响并不显著;对于非国有企业,内部控制对非相关多元化的保障作用更强。由此可见,内部控制为实现企业的战略目标提供了保障。研究结论为内部控制经济后果领域研究提供了进一步的证据,对于多元化动因的理解提供了新的视角,以期对当前企业战略选择实践和相关部门政策制定具有借鉴意义。
[Abstract]:This paper selects Chinese A-share non-financial listed companies from 2008 to 2014 as test samples, studies the relationship between internal control quality and diversification strategic decision, and proceeds from resource-based theory and principal-agent theory. Two different hypotheses about the possible influence of internal control on diversification strategy are put forward respectively. The empirical results support the resource-based theory, and find that the enterprises with high internal control quality have greater degree of diversification: for state-owned enterprises, The effect of internal control quality on non-related diversification is not significant; for non-state-owned enterprises, internal control plays a more important role in safeguarding non-related diversification. Thus, the internal control for the realization of the strategic objectives of enterprises to provide protection. The conclusions provide further evidence for the study of the economic consequences of internal control and a new perspective for understanding the drivers of diversification, in the hope of providing a reference for the current practice of strategic choice of enterprises and the formulation of relevant departmental policies.
【作者单位】：内蒙古财经大学会计学院;
【基金】：内蒙古社科办一般项目(2017NDB117)
【分类号】：F272;F275;F832.51

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