摘要
文章以我国制造业上市公司为研究样本,研究上市公司的内部控制质量与企业价值之间的关系。研究结果显示,上市公司的内部控制质量与公司价值存在正相关性,内部控制质量较好的公司,其公司价值也就越高,这对提高内部控制质量,从而提升公司价值具有重要意义。
In this paper,we take the manufacturing listing corporations as samples,researching the interaction mechanism between internal controls and company value from the corporate level.Empirical evidence shows that internal control of listed companies in the manufacturing sector has a significant positive correlation with company value.Better quality of internal control of the company,the higher the value of their companies are,which is important to improve the quality of internal control,thereby enhancing the value of the company.
出处
《企业技术开发》
2016年第7期125-126,132,共3页
Technological Development of Enterprise
关键词
内部控制
公司价值
制造业上市公司
internal controls
company value
manufacturing listed companies
