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首先综述了国内外的相关研究现状,并结合相关理论和作者分析,从中找出可能对内部控制质量产生影响的因素,建立研究假设。然后收集相关样本数据,采用相关分析和LOGIT回归等统计方法进行实证检验。实证结果显示第一大股东持股比例越高,内部控制质量越高;资产规模较大的企业,其内部控制质量相对越高;公司财务特征与内部控制质量显著正相关,盈利能力强的公司内部控制质量较高;而董事长是否兼任总经理不会对内部控制质量产生显著影响。
First of all, the author summarizes the current situation of relevant research at home and abroad, and combined with relevant theory and author analysis, find out the factors that may have an impact on the quality of internal control, and establish the research hypothesis. And then collect the relevant sample data, using the correlation analysis and LOGIT regression and other statistical methods for empirical test. The empirical results show that the higher the proportion of the largest shareholder, the higher the quality of internal control; the higher the quality of internal control, the higher the quality of internal control; the company’s financial characteristics are significantly and positively correlated with the quality of internal control, and the company with strong profitability The quality of internal control is high; and whether the chairman serves as the general manager will not have a significant impact on the quality of the internal control.