| 内部控制与企业价值研究——来自沪深两市A股的经验分析 |
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| 引用本文： | 林钟高,郑军,王书珍.内部控制与企业价值研究——来自沪深两市A股的经验分析[J].财经研究,2007,33(4):132-143. |
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| 作者姓名： | 林钟高 郑军 王书珍 |
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| 作者单位： | 安徽工业大学,管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 为了研究内部控制与企业价值的相关关系,文章构建了中国上市公司内部控制综合评价指数(ICI),基本涵盖了COSO框架下的控制环境、风险评估、控制手段、信息与沟通及监督五个主要方面。通过运用实际数据进行实证研究,发现我国上市公司的内部控制的建立和完善确实对企业价值有高度显著的正向促进作用,并随着改革的深入和证券市场的规范化,呈现出逐年强化的趋势。
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| 关 键 词： | 内部控制 企业价值 内部控制指数 |
| 文章编号： | 1001-9952（2007）04-0132-12 |
| 收稿时间： | 2007-01-04 |
| 修稿时间： | 2007年1月4日 |
Study on Relation of Internal Control and Enterprise Value: An Empirical Analysis from Shanghai and Shenzhen Stock Markets |
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| LIN Zhong-gao,ZHENG Jun,WANG Shu-zhen.Study on Relation of Internal Control and Enterprise Value: An Empirical Analysis from Shanghai and Shenzhen Stock Markets[J].The Study of Finance and Economics,2007,33(4):132-143. |
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| Authors: | LIN Zhong-gao ZHENG Jun WANG Shu-zhen |
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| Institution: | School of Management, Anhui University of Technology, Maanshan 243002, China |
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| Abstract: | In order to study the relationship between internal control and enterprise value,this paper constructs Internal Control Index for China listed companies(ICI),which consists five main aspects including the control environment,risk assessment,control activities,information and communication,monitoring.Through an empirical study,the author discovers that there is a significant positive correlativity between the internal control degree and enterprise value,which becomes more clear along with the reform course and the standardization of security market in China. |
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| Keywords: | internal control enterprise value internal control index |
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