|本期目录/Table of Contents|

[1]张仪华,陈军,王园,等.基于内部控制审计的信息披露有效性研究[J].集美大学学报(哲社版),2020,23(01):35-45.
　ZHANG Yi-hua,CHEN Jun,WANG Yuan,et al.On the Effectiveness of Information Disclosure of Listed Companies Based on Internal Control Audit[J].philosophy&social sciences,2020,23(01):35-45.
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基于内部控制审计的信息披露有效性研究(PDF)
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《集美大学学报》（哲社版）[ISSN:1006-6977/CN:61-1281/TN]

卷:
23
期数:
2020年01
页码:
35-45
栏目:
出版日期:
2020-01-28

文章信息/Info

Title:
On the Effectiveness of Information Disclosure of Listed Companies Based on Internal Control Audit
作者:
张仪华; 陈军; 王园; 马若莉
（集美大学 工商管理学院，福建 厦门 361021）
Author(s):
ZHANG Yi-hua; CHEN Jun; WANG Yuan; MA Ruo-li
（School of Business Administration,Jimei University,Xiamen 361021,China）
关键词:
内部控制审计; 有效性; 内部控制目标; 线性回归
Keywords:
internal control audit; effectiveness; internal control target; logical regression
分类号:
-
DOI:
-
文献标志码:
A
摘要:
从内部控制的目标出发，对比分析深市主板制造业上市公司的资产安全性和经营效率效果，并通过内控总得分与内控审计得分的线性回归分析，进一步查验内部控制审计的有效性，进行实证分析，揭示出发布了内部控制审计报告的公司，在资产安全性、经营效率效果和内控满足度方面具有更好的表现。
Abstract:
Based on the objectives of internal control,the paper compares and analyzes the asset security and operational efficiency of listed companies in the main board of Shenzhen Stock Exchanges,and further examines the effectiveness of internal control audits through the linear regression analysis of internal control total scores and internal control audit scores.The analysis reveals that companies that have issued internal control audit reports have better liquidity in terms of asset security,operational efficiency and internal control satisfaction.

参考文献/References:

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备注/Memo

备注/Memo:
更新日期/Last Update: 2020-04-17