[1]李雄伟.考虑社会信任的内部控制与经营效率关系[J].福建工程学院学报,2017,15(01):74-80.[doi:10.3969/j.issn.1672-4348.2017.01.015]
　Li Xiongwei.The relationship between internal control and operation efficiency with the consideration of social trust[J].Journal of FuJian University of Technology,2017,15(01):74-80.[doi:10.3969/j.issn.1672-4348.2017.01.015]
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考虑社会信任的内部控制与经营效率关系()
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《福建工程学院学报》[ISSN:2097-3853/CN:35-1351/Z]

卷:
第15卷
期数:
2017年01期
页码:
74-80
栏目:
出版日期:
2017-02-25

文章信息/Info

Title:
The relationship between internal control and operation efficiency with the consideration of social trust
作者:
李雄伟
福建工程学院管理学院
Author(s):
Li Xiongwei
School of Management, Fujian University of Technology
关键词:
社会信任;  内部控制;  经营效率
Keywords:
social trust;  internal control;  operation efficiency
分类号:
F234.4；F271.5
DOI:
10.3969/j.issn.1672-4348.2017.01.015
文献标志码:
A
摘要:
利用我国主板A股公司2008~2014年的数据，研究企业的内部控制质量对经营效率的影响，并分析企业所在地的社会信任水平这一非正式制度对二者关系的调节作用。研究发现，良好的内部控制有助于公司经营效率的提升，两者呈现正相关关系，社会信任水平能够增强二者之间的关系，并发挥一定的调节作用，但这种效应主要体现于国有控股企业中，而在非国有控股企业中作用不明显。研究结果表明，社会信任这一非正式制度在内部控制实施中发挥着重要作用，对政府决策机构及监管部门具有一定的政策意义。
Abstract:
The effect of the internal quality control of an enterprise on its operation efficiency is investigated via listed corporations’ data between 2008 and 2014 on the main board (Shanghai Stock Market). The role of local social trust that serves as an informal institution in modulating the relationship between the internal quality control and the operation efficiency of the enterprise is analysed. Competent internal control can boost the enterprise’s operation efficiency, as there is a positive correlation between the internal control and the operation efficiency. The social trust plays a certain role in enhancing the relationship between the two, and the modulation role is mainly reflected in state owned enterprises, while in the non state-owned enterprises its effect is not obvious. The results indicate that the informal institution of social trust plays a certain role in the implementation of internal control and is significant in the decision-making of governmental decision-making institutions and regulators.

参考文献/References:

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更新日期/Last Update: 2017-04-12