内部控制质量对中小企业成长的影响研究

Proceedings of the 2019 3rd International Conference on Education, Economics and Management Research (ICEEMR 2019) Pub Date : 1900-01-01 DOI:10.2991/assehr.k.191221.165

Xiaodan Yang, Baofeng Li

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引用次数: 1

摘要

-本研究以2014-2016年中小板上市公司2085家为研究对象。在理论分析的基础上，通过实证研究确定内部控制质量对中小企业成长性的影响，并进一步探讨这种影响是否会因产权性质而发生变化。研究结果表明，中小企业内部控制质量对成长性具有正向影响，即有效、规范的内部控制能够促进中小企业成长性。此外，与国有企业相比，非国有企业内部控制质量对企业成长的影响更为显著。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Research on the Influence of Internal Control Quality on the Growth of SMEs

—This study focuses on 2085 companies listed on the small and medium-sized board in 2014-2016. Based on theoretical analysis, the influence of internal control quality on the growth of SMEs is determined by means of empirical research, and whether this influence will change due to the nature of property is further explored. The results show that the internal control quality of SMEs has a positive effect on growth, that is, effective and standardized internal control can enhance the growth of SMEs. Moreover, compared with nationalized businesses, the quality of internal control can influence the growth of non-state-owned enterprises more significantly.

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Proceedings of the 2019 3rd International Conference on Education, Economics and Management Research (ICEEMR 2019)

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