摘要
针对我国中小企业融资租赁规模处于较低水平的现状,选取2012—2016年中小板上市公司的样本数据为研究对象,利用DIB内部控制指数和五要素信息披露指数,采用多元混合回归与固定效应模型,实证分析了内部控制质量对企业融资租赁的影响及其影响作用机制。研究发现,企业内部控制质量与企业融资租赁规模正相关,并且主要通过"信息与沟通"机制起作用。因此,我国中小型企业应努力完善内部控制制度,提高"信息与沟通"机制水平。
In view of the current situation that the scale of financial leasing of SMEs in China is at a low level,the sample data of small and medium-sized listed companies from 2012 to 2016 are selected as research objects.Using the DIB internal control index and the five-element information disclosure index,the multivariate mixed regression and fixed effect models are used to empirically analyze the impact of internal control quality on corporate financial leasing and its impact mechanism.The study found that the quality of internal control of enterprises is positively related to the scale of corporate finance leases,and mainly through the"information and communication"mechanism.Therefore,China′s small and medium-sized enterprises should strive to improve the internal control system and improve the level of"information and communication"mechanism.
作者
聂志萍
李青青
NIE Zhiping;LI Qingqing(School of Business,Hohai University,Nanjing 211100,China)
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2018年第6期690-695,共6页
Journal of Wuhan University of Technology：Information & Management Engineering
基金
教育部人文社科基地重大基金项目(16JJD790032)
关键词
融资租赁规模
内部控制质量
内部控制五要素
多元混合回归
固定效应模型
financial leasing scale
internal control quality
five elements of internal control
multiple mixed regression
fixed effect model
