摘要
内部控制是现代企业管理的核心内容,是实现企业经营目标的重要保障。自20世纪80年代初起,内部控制理论便开始在美国等国家迅猛发展,并逐步形成比较完善的理论体系,其涵盖企业治理、经营管理等各个方面。信息系统作为现代企业的核心资源之一,其在企业内部的应用不仅能帮助管理者更好地了解员工、了解市场、把握竞争对手的动态信息,也能为内部控制提供支持。基于以上认识,文章从上市公司内部控制有效性角度出发,以信息化水平为中介变量,以内部控制自我评价报告披露为调节变量,研究信息化对我国上市公司内部控制有效性的影响。研究表明,上市公司的信息化水平与内部控制有效性之间存在显著正相关关系,且内部控制自我评价报告的披露程度能够调节信息化水平对内部控制有效性的影响。
Internal control is the core content of modern enterprise management and an important guarantee for achieving business objectives.Since the early 1980s,the theory of internal control has been rapidly developing in the United States,gradually forming a relatively complete theoretical system.It covers various aspects such as corporate governance and business management.Information system is one of the core resources of modern enterprises.Its application within enterprises can not only help managers better understand employees,understand the market,and grasp the dynamic information of competitors,but also provide support for internal control.Based on the above understanding,this paper starts from the perspective of the effectiveness of internal control in listed companies,using the level of informatization as the mediating variable and the disclosure of internal control self-evaluation reports as the moderating variable.It aims to study the impact of informatization on the effectiveness of internal control in listed companies in China.Research has shown that there is a significant positive correlation between the level of informatization of listed companies and the effectiveness of internal control,and the disclosure level of internal control self-evaluation reports can regulate the impact of informatization level on the effectiveness of internal control.
作者
杨永新
YANG Yongxin(Ningxia Yongchang United Accouting Firm(General Partnership),Yinchuan 750001,China)
出处
《商业观察》
2024年第10期65-68,共4页
BUSINESS OBSERVATION
关键词
上市公司:信息化
内部控制
影响
listed companies:informatization
internal control
influence
作者简介
杨永新(1975-),男,注册会计师,博士,研究方向:内部控制。
