内部控制、产权性质与商业信用——基于货币政策紧缩视角的检验被引量：6

Internal Control,Property Right and Commercial Credit: Based on the Inspection from the Perspective of Tightening Monetary Policy

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摘要以货币政策紧缩为视角,运用2007—2011年上市公司财务数据,分析内部控制质量、产权属性对企业获取商业信用的影响,结果表明:在货币政策紧缩时期,商业信用能够作为一种替代性融资方式;具有高质量内部控制的企业能够获取更多的商业信用;与非国有企业相比,国有企业所具有的较高质量的内部控制更有助于获取商业信用。 With the tightening monetary policy as the angle of view, this paper, using the financial data of 2007--2011 listed corporations, makes an analysis of the influence of internal control quality and property rights on enterprises to obtain commercial credit. The results show that, in the tightening of monetary policy period, commercial credit can be used as an alternative financing method and enterprises with high quality internal control can obtain more commercial credit. Compared with the non-state-owned enterprises, state-owned enterprises with high quality internal control help to obtain commercial credit.

作者刘宝财

机构地区浙江省湖州市审计局

出处《南京审计学院学报》 2014年第3期58-67,共10页 journal of nanjing audit university

关键词银根紧缩内部控制商业信用产权性质紧缩货币政策国有企业上市公司融资方式 tightening monetary policy internal control commercial credit property rights tightening monetary policy state-owned enterprise listed company financing method

分类号 F820.1 [经济管理—财政学]

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