内部控制有效性与企业发展能力研究

发布时间：2018-11-02 16:38

【摘要】：内部控制是企业风险管理的重要组成部分,在企业的经营管理过程中扮演着非常重要的角色。完善内部控制的最终目标是提高企业的经营管理水平和风险防控能力,以保证企业能够持续健康经营。那么企业自身的发展能力是否能够随着企业内部控制有效性水平的提高而提高?这是文章所要研究的问题。文章采取规范研究和实证研究相结合的方法,探究内部控制有效性与企业发展能力之间的相关关系,为如何有效提高企业发展能力提供了思路。从文章的结构来看,论文可以分为四个部分:第一部分:包括论文的第1章和第2章,主要介绍了文章的研究背景、研究意义、研究方法、文章结构和可能的创新点。同时,通过文献综述的方式,对国内外内部控制有效性和企业发展能力的研究现状进行了梳理和评析,为后文进一步探究内部控制有效性与企业发展能力的关系奠定了基础。第二部分:包括论文的第3章和第4章,是文章的理论分析部分。首先,阐述了内部控制有效性和企业发展能力的概念定义和内容要素;其次,在委托代理理论、可持续发展理论和有效资本市场理论的基础上,以目标为导向,对内部控制有效性与企业发展能力之间的关系进行了理论分析;最后,从内部控制的战略目标、经营目标、财务报告目标、合法合规目标、资产安全目标的角度出发,进一步分析研究内部控制有效性影响企业发展能力的作用机理。第三部分:包括论文的第5章和第6章,是文章的实证部分。这一部分通过实证的方法对内部控制有效性与企业发展能力的相关性进行了验证。实证研究结果表明,内部控制有效性水平以及内部控制的战略目标、经营目标、财务报告目标、合法合规目标、资产安全目标的实现程度与企业发展能力呈正相关关系。第四部分:包括论文的第7章,是文章的结论部分。这一部分对前文的理论分析和实证结果进行了分析总结,发现内部控制有效性水平及其五个子目标的实现程度与企业发展能力呈正相关关系,并据此提出了以下建议:完善内部控制体系建设、努力实现内部控制目标、制定统一的内部控制量化标准。通过内部控制有效性水平的提高,实现企业发展能力的不断增强。
[Abstract]:Internal control is an important part of enterprise risk management and plays a very important role in the process of enterprise management. The ultimate goal of perfecting internal control is to improve the management level and the ability of risk prevention and control in order to ensure that the enterprise can continue to operate healthily. Then can the development ability of the enterprise itself be improved with the improvement of the level of the effectiveness of the internal control of the enterprise? This is the question that the article wants to study. By combining normative research with empirical research, this paper explores the correlation between the effectiveness of internal control and the ability of enterprise development, which provides a way of thinking on how to effectively improve the ability of enterprise development. From the point of view of the structure of the article, the paper can be divided into four parts: the first part: chapter 1 and chapter 2, mainly introduces the research background, research significance, research methods, article structure and possible innovations. At the same time, through the way of literature review, the research status of internal control effectiveness and enterprise development ability at home and abroad is combed and evaluated, which lays a foundation for further exploring the relationship between internal control effectiveness and enterprise development ability. The second part, including the third and fourth chapters, is the theoretical analysis of the article. Firstly, the concept definition and content elements of the effectiveness of internal control and the ability of enterprise development are expounded. Secondly, on the basis of principal-agent theory, sustainable development theory and efficient capital market theory, the relationship between the effectiveness of internal control and the development ability of enterprises is analyzed theoretically. Finally, from the point of view of the strategic objectives, management objectives, financial reporting objectives, legal compliance objectives and asset safety objectives of internal control, this paper further analyzes and studies the mechanism of the effectiveness of internal control affecting the development ability of enterprises. The third part: including the fifth and sixth chapters, is the empirical part of the paper. This part verifies the correlation between the effectiveness of internal control and the ability of enterprise development through empirical method. The empirical results show that the level of internal control effectiveness and the strategic objectives of internal control, business objectives, financial reporting objectives, legal compliance objectives, and the degree of realization of asset security objectives are positively related to the development ability of enterprises. The fourth part: including chapter 7 of the paper, is the conclusion part of the article. In this part, the theoretical analysis and empirical results are analyzed and summarized, and it is found that the level of internal control effectiveness and the degree of realization of its five sub-objectives are positively related to the enterprise development ability. The following suggestions are put forward: perfecting the construction of internal control system, striving to realize the goal of internal control, and establishing a unified quantitative standard of internal control. Through the improvement of the level of internal control effectiveness, the ability of enterprise development can be continuously enhanced.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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