内部控制与企业价值的相关性:实证分析

为了研究内部控制与企业价值的关系,本文构建了中国上市公司内部控制综合评价指数(ICI),包括控制环境、风险评估、控制活动、信息与沟通、监督评价五个方面。通过实证数据检验,发现我国上市公司内部控制的建立和完善确实对企业价值有显著的正向促进作用。

The Relationship Between Internal Control and Enterprise Value: Empirical Analysis

In order to study the relationship between internal control and enterprise value, this text constructs the ICI of China public company, it includes environment control, risk appraisal, activity control, information and communication, and monitoring. With the study of actual data, it shows that the foundation and perfection of internal control of our country has played a remarkable role in improving enterprise value.