| 上市公司内部控制有效性影响因素的实证研究 |
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| 引用本文： | 何醒,杜滨.上市公司内部控制有效性影响因素的实证研究[J].河南工业大学学报(社会科学版),2011,7(4):95-99. |
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| 作者姓名： | 何醒 杜滨 |
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| 作者单位： | 贵州大学管理学院,贵州贵阳,550025 |
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| 摘 要： | 选取2010年中国沪深A股市场399家上市公司为样本，用实证方法研究了影响内部控制有效性的因素。发现规模、成立时间、交叉上市和所有权是影响内部控制是否有效的因素。
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| 关 键 词： | 内部控制 有效性 影响因素 |
AN EMPIRICAL STUDY OF THE FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL CONTROL FOR LISTED COMPANIES |
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| HE Xing,DU Bin.AN EMPIRICAL STUDY OF THE FACTORS AFFECTING THE EFFECTIVENESS OF INTERNAL CONTROL FOR LISTED COMPANIES[J].Journal of Henan University of Technology:Social Science Edition,2011,7(4):95-99. |
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| Authors: | HE Xing DU Bin |
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| Institution: | HE Xing,DU Bin(School of Management,Guizhou University,Guiyang 550025,China) |
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| Abstract: | The paper selects the samples of 399 listed companies at China Shanghai and Shenzhen A-Share Markets in 2010 and examines the factors influencing the effectiveness of internal control with empirical methods. The findings are as follows： the scale, the time for establishment, cross-listing and ownership are factors affecting the effectiveness of internal control. |
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| Keywords: | internal control effectiveness factor |
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