创业板企业内部控制与企业价值的相关性研究

发布时间：2018-04-22 04:41

本文选题：内部控制 + 企业价值　；参考：《山东财经大学》2014年硕士论文

【摘要】：对于内部控制的研究由来已久，当今社会，市场中的竞争越来越激烈，一个成熟的企业，不仅要适应外部经济环境，从而能够承受竞争所带来的压力，更重要的是，企业还要在这样的挑战下谋求发展，创造更大的价值，在外界压力的作用下，企业必须完善自身结构，控制风险，加强对日常经营活动的监管，而这些都离不开健全的内部控制。而目前很多企业对内部控制并不重视，仅仅是因为服从规定的要求，缺乏主动完善内部控制的意愿，而企业不重视内部控制而走向破产的例子数不胜数，回首银广厦、安然这些令人触目惊心的案例，我们可以发现，如果在内部控制制度完善的情况下，这些企业的价值也不会大幅度的下降，更不会走到破产的结局。所以我们也可以看出企业价值应当是受到内部控制有效性的影响的。企业自身发展的过程也就是不断追求价值的过程，每一个企业都致力于实现自身价值的最大化。企业若想提升价值，就必须加强对日常经营活动的管理和对风险的管控，同时形成良好的控制环境，将加强控制的理念贯彻于每位员工的行动当中，为企业的目标做出贡献。本文正是基于以上原因，在文章中，对内部控制的概念理论进行分析，对企业价值的理论和评估方法做了深入的探讨，，进一步分析了二者之间的关系，即内部控制会对企业价值产生影响，根据理论上的研究结果，本文做出了假设并建立了模型，进行了相关性的检验，得出了结论，揭示了企业内部控制与企业价值之间的联系。
[Abstract]:The research on internal control has a long history. In today's society, the competition in the market is becoming more and more intense. A mature enterprise should not only adapt to the external economic environment, so as to be able to withstand the pressure of competition, and more importantly, Enterprises should also seek development under such challenges and create greater value. Under the influence of external pressure, enterprises must improve their own structure, control risks, and strengthen supervision over their daily business activities. And these are inseparable from sound internal control. But at present, many enterprises do not attach importance to internal control, only because they serve the prescribed requirements and lack the willingness to take the initiative to perfect the internal control, and there are numerous examples of enterprises going bankrupt because they do not attach importance to internal control. Enron these shocking cases, we can find that if the internal control system is perfect, the value of these enterprises will not significantly decline, let alone to the end of bankruptcy. So we can also see that the enterprise value should be affected by the effectiveness of internal control. The process of enterprise's own development is the process of pursuing value constantly, every enterprise is committed to realize the maximization of its own value. If the enterprise wants to enhance the value, it must strengthen the management of the daily management activities and the control of the risk, at the same time, form the good control environment, carry out the idea of strengthening the control in the action of each employee, make the contribution for the enterprise's goal. Based on the above reasons, this paper analyzes the conceptual theory of internal control, discusses the theory and evaluation method of enterprise value, and further analyzes the relationship between the two. That is, internal control will have an impact on enterprise value. According to the theoretical research results, this paper makes a hypothesis, establishes a model, tests the correlation, draws a conclusion, and reveals the relationship between enterprise internal control and enterprise value.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51

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