Internal Control Overall Effective Influence On The Enterpirse Value

America’s sarbanes-oxley promulgated after the legalization of inner control, internalcontrol has attracted many scholars at home and abroad a wide range of researc h anddebate, both in theory and practice have become a research hotspot. Along with the relateddepartments in2012Shanghai and shenzhen listed company internal control, internalcontrol system in our country from theory has gradually into the practical phase. Fiveministries and commissions in China in June2008issued "enterprise internal control basicnorms", released in April2010the form a complete set of enterprise internal controlguidelines "and" enterprise internal control audit guidelines ", so far our country enterpriseinternal control standard system have been built. From the current enterprise internalcontrol execution, most companies still in a passive state, not their internal control system,carry out all remain in the regulations, policies, institutional phase. Visible, enterpriseinternal control by the national high level of attention and attention, therefore in this paper,the internal control of enterprise value influence has carried on the theoretical andempirical combination of analysis and research.To some extent, including internal control in enterprise management ability, its role isto the enterprise research and development capabilities, production of raw materials, saleschannels, internal management to effectively integrate various resources within theenterprise, and form a solid profit system, when the system running, perfect system ofvarious resources will create a steady stream of value for the enterprise, the internal controlto achieve the goal of enterprise value maximization. Use theory and empirical method toresearch the roughly order is first introduced in this paper, the research content relatedtheoretical basis, specific have internal control theory, principal-agent theory and valuemanagement theory, then based on the above theory studies the interaction mechanismbetween internal control and enterprise value relations. After theoretical analysis, to makean empirical analysis of the research problem. In order to study the correlation betweenthem, the article constructed the comprehensive evaluation index of China’s listed companyinternal control (ICI), Mainly combined with2011at the same time the empirical data oflisted companies, domestic and foreign enterprise value for the Pearson correlation analysisand multiple regression analysis. Finally, based on the empirical analysis in this paper, theresearch conclusion.