摘要
以湖南省包装企业为例,将内部控制制度划分为内控制度的全面性、内控制度的适应性、内控机构配置的完整性、内控制度的执行力、内控环境五个维度,采用问卷调查的方法搜集数据,实证分析内控制度对企业财务绩效的影响。结果显示除了内控机构配置的完整性,其他四个维度对企业财务绩效均产生显著的积极影响。最后根据实证研究结果,从优化内部控制质量的角度出发,提出提高企业财务绩效的政策性建议。
Taking packaging enterprises in Hunan Province as an example,the internal control system is divided into internal control system of comprehensive,the adaptability of the internal control system,the integrity of the internal control mechanism configuration,the execution of internal control systems,and internal control environment.Adopting the method of questionnaire survey to collect data,this paper conducts empirical analysis of the influence of the internal control system on enterprise financial performance.The results show that in addition to the integrity of internal control organization configuration,the other four dimensions have a significant positive impact on corporate financial performance.Finally,according to the results of empirical research,from the perspective of optimizing the quality of internal control,this paper puts forward policy suggestions to improve the financial performance of enterprises.
作者
刘正军
毕然
LIU Zhengjun;BI Ran(School of Economics and Trade,Hunan University of Technology,Zhuzhou 412007,China)
出处
《湖南工程学院学报（社会科学版）》
2021年第3期25-32,共8页
Journal of Hunan Institute of Engineering(Social Science Edition)
基金
湖南省社会科学基金资助项目“风险管理视角下包装企业内部控制研究”(11JD22)。
关键词
内部控制制度
包装企业
财务绩效
探索性因子分析
internal control system
packaging enterprise
financial performance
exploratory factor analysis
