上市公司内部控制有效性评价与实证研究.pdf

Abstract Abstract Theeffectivenessofinternalcontrolasthe of internalcontrol objectcorporate and internalcontrol the toensurethat establish evaluation，is degree enterprises implement toachieve control can effectivenessof provide．Therefore，the system corporateobjectives internalcontrollisted hasacrucialrolein the of healthy companies promoting，whether the itself．In ofChinas the of enterprise developmentcapitalmarket，ororderlyoperation this the of and objectivity, paper,fromperspectivecomprehensiveness，importance evaluationmodelhasbeen internalcontroleffectivenessindex established， comprehensive ofinternalcontroloflisted inChina and ontheeffectiveness companies empirical go researchfromthe and research．Empirical ownershipstructure，governancereputation controlfactors mechanismsthree outtheeffectivenessoftheinternal layer aspects，find whichhave and Canbe significant profoundunderstanding impact．Morecomprehensive this Can the