内部控制对中小企业成长性影响——基于技术创新的视角

发布时间：2019-01-20 08:11

【摘要】：对中小板上市公司2012-2015年的数据进行实证分析,通过研究内部控制有效性与成长性的关系,寻求提高中小板上市公司成长性的方式。结果表明:内部控制可以提高公司成长性,但在技术创新投入高的组中关系不显著;总样本中,内部控制可以激发创新对成长性的积极作用,但技术创新会抑制内部控制转化为成长性的效率;在三组不同技术创新投入水平的公司中,中介作用均体现较弱,调节作用仅显著体现在技术创新投入低的组;在国企中,技术创新主要起调节作用,在非国企中,主要为中介作用。根据研究结果,建议中小企业应重视创新及其与内部控制的协调发展,并为战略性新兴企业建立制度保障,同时根据实际情况制定差异化的策略,从而有效提高企业成长性。
[Abstract]:This paper makes an empirical analysis on the data of the small and medium-sized board listed companies from 2012 to 2015. By studying the relationship between the effectiveness of the internal control and the growth, we seek ways to improve the growth of the small and medium-sized board listed companies. The results show that: internal control can improve the growth of the company, but in the group with high investment in technological innovation, the relationship is not significant; In the total sample, internal control can stimulate the positive effect of innovation on growth, but technological innovation will restrain the efficiency of internal control transforming into growth. In the three groups of companies with different levels of investment in technological innovation, the intermediary role is weak, and the regulatory role is only reflected in the group with low investment in technological innovation. In state-owned enterprises, technological innovation plays a regulating role, while in non-state-owned enterprises, it plays an intermediary role. According to the research results, it is suggested that small and medium-sized enterprises should attach importance to innovation and its coordinated development with internal control, and establish institutional safeguards for strategic emerging enterprises, and formulate differentiation strategies according to the actual situation, so as to effectively improve the growth of enterprises.
【作者单位】：郑州大学管理工程学院;
【基金】：河南省科技厅软科学项目“河南省上市公司资金内部控制研究”(项目编号:152400410430) 河南省教育厅软科学项目“‘五大发展理念’下企业社会责任研究”(项目编号:17A630060)
【分类号】：F273.1;F275;F276.3

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