摘要
本文以2011-2015年我国中小企业上市公司为研究样本,以内部控制为中介变量,检验内部控制对企业政治关联与企业财务绩效之间的中介传导效应。研究表明:政府型政治关联对企业财务绩效、内部控制有效性显著负相关,内部控制在政治关联与企业财务绩效之间起到部分中介效应;代表委员型政治关联对企业财务绩效,内部控制有效性显著正相关,内部控制在代表委员型政治关联、企业财务绩效之间的中介效应不显著。
This paper takes the listed companies of SMEs in China for 2011-2015 years as the research sample, and uses internal control as an intermediary variable to test the mediating effect of internal control on corporate political connection and corporate financial performance. The results show that the government of political connection are significantly positively related to corporate financial performance and internal control, internal control plays a partial mediating effect between political connection and corporate financial performance; The Committee type of political connection is positively related to the financial performance of enterprises and the effectiveness of internal control, and the mediating effect of internal control on the representation of committee type political connections and corporate financial performance is not significant.
出处
《财会通讯（下）》
北大核心
2017年第9期36-39,共4页
Communication of Finance and Accounting
关键词
政治关联
企业财务绩效
内部控制
中介效应
Political connection
Corporate financial performance
Internal control
Mediating effect
