上市公司内部控制与盈利能力相关性研究

发布时间：2018-06-20 10:26

本文选题：内部控制 + 盈利能力　；参考：《河南工业大学》2017年硕士论文

【摘要】：目前学术界关于内部控制和盈利能力的研究相当丰富,但是研究内部控制和盈利能力之间的关系的文献较为少见。细究内部控制和盈利能力的关系,要追溯到政府颁布的一系列内部控制规范,政府颁布内控规范不仅期望可以提高企业经营管理水平和预防风险的能力,同时也希望通过法制的强制性来保证企业财务报告的真实可靠,规范市场的运作。可以看出,好的内部控制应该可以提高企业盈利能力,但是为了保证财务报告的可靠性,企业要付出相应内部控制咨询和审计行为的制度成本,为了探究二者的关系,本文从内部控制的视角出发,研究分析了在现代企业制度下我国上市公司内部控制情况与盈利能力的关系,得出并分析研究结论,提出改善建议。本文首先梳理国内外内部控制和盈利能力的研究文献,概括二者发展的理论依据,将企业内部控制和盈利能力指标予以量化,内控指标采用迪博内控数据,盈利能力结合目前我国的企业架构和经营现状提出综合评价体系,确定能代表企业盈利能力的财务指标,利用主成分分析法计算得出企业综合盈利能力。根据理论分析构建回归模型,收集样本公司2015年面板数据,进行实证分析,最后得出公司的内部控制对盈利能力有正相关关系。本文结论认为上市公司建立有效的内部控制可以对其盈利能力可以产生积极的促进作用,提高企业盈利能力;相反,无效的或者是形同虚设的内部控制对其盈利能力会产生阻碍作用。根据研究结果,认为上市公司应该加强对内部控制制度的建设,加大对企业内部控制制度的实施力度。内部控制建设的完善涉及人、财、物各个方面,全方位兼顾才能减少甚至杜绝内部控制失效的可能性,促进上市公司盈利能力的持续稳定,保证企业长期持续经营。
[Abstract]:At present, there are a lot of researches on internal control and profitability in academic circles, but the literature on the relationship between internal control and profitability is rare. The relationship between internal control and profitability can be traced back to a series of internal control norms promulgated by the government, which is not only expected to improve the management level of enterprises and the ability to prevent risks. At the same time, it also hopes to ensure the true and reliable financial report and standardize the operation of the market through the mandatory legal system. It can be seen that good internal control should improve the profitability of enterprises, but in order to ensure the reliability of financial reports, enterprises should pay the system cost of corresponding internal control consulting and auditing behavior, in order to explore the relationship between the two. From the perspective of internal control, this paper studies and analyzes the relationship between internal control and profitability of listed companies in China under the modern enterprise system, draws and analyzes the research conclusions, and puts forward some suggestions for improvement. This paper firstly combs the domestic and foreign internal control and profitability research literature, summarizes the theoretical basis of their development, and quantifies the internal control and profitability index of enterprises. The internal control index adopts Debo internal control data. This paper puts forward a comprehensive evaluation system on the basis of the present enterprise structure and management situation of our country, determines the financial index which can represent the profitability of the enterprise, and calculates the comprehensive profit ability of the enterprise by using principal component analysis method. According to the theoretical analysis to build a regression model, collect sample company 2015 panel data for empirical analysis, and finally draw the conclusion that the internal control of the company has a positive correlation to profitability. The conclusion of this paper is that the establishment of effective internal control of listed companies can positively promote their profitability and improve their profitability. Ineffective or virtual internal controls can hinder their profitability. According to the research results, the listed companies should strengthen the construction of the internal control system and strengthen the implementation of the internal control system. The perfection of internal control construction involves all aspects of human, financial and material, so as to reduce or even eliminate the possibility of failure of internal control, to promote the sustainable stability of the profitability of listed companies, and to ensure the long-term continuous operation of enterprises.
【学位授予单位】：河南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F832.51

【参考文献】