摘要
基于信任视角探析内部控制对商业信用融资的作用,以及该作用效果受信誉型信任、个性特征型信任以及制度型信任三种类型信任机制的影响,研究表明:在影响商业信用融资因素中,内部控制质量的作用显著;三种信任维度与内部控制在商业信用融资中起到互补作用。补充检验发现:较之地方国企,中央国企在获取商业信用融资时处于有利地位,且其内部控制质量能起到更为显著的作用。本文丰富了中国情景下内部控制经济后果方面的文献,也为政策制定者进一步完善商业信用环境提供一定参考依据。
From the perspective of trust, this paper analyzes the role of internal control on trade credit financing, and it is regulated by three other types of trust mechanism. Research shows that high quality internal control enterprises are more likely to obtain trade credit financing. Three trust dimensions and internal control play complementary roles in trade credit financing. In the supplementary test we found that central state-owned enterprises are more likely to obtain trade credit financing than local state-owned enterprises, and their internal control quality has a more significant impact on trade credit financing. This paper has enriched the literature on the economic consequences of internal control in the context of China, and has some reference value for policy makers to further improve the trade credit environment.
作者
刘进
郑琰
周方召
LIU Jin;ZHENG Yan;ZHOU Fang-zhao
出处
《科学决策》
CSSCI
2018年第7期63-80,共18页
Scientific Decision Making
基金
国家社科基金(项目编号:15BGL063)
江苏高校哲学社会科学研究项目(项目编号:2017SJB0819)
中央高校基本科研业务费专项资金资助(项目编号:2017JDZD14)
2018江南大学新农村发展研究院战略研究课题资助(项目编号:JUSRP1805XNC)
关键词
内部控制
信任
商业信用融资
产权性质
市场地位
internal control
trust
the trade credit financing
nature of property rights
marketposition
