Correlation Between Enterprise Value Of Internal Control Of Listed Companies

Internal control system as an important system of enterprise management will directly affect the enterprise operation efficiency effect, asset security and the activities of the enterprise as well as the main protection targets. Internal control system in our country started relatively late, at the primary stage of socialism, most listed companies just follow the system of execution. Healthy and effective internal control, risk control, in accordance with the strategic implementation, strengthen the control activities, information communication, perfecting supervision mechanism can guarantee the enterprise value increase. In order to improve the economic benefits, in order to improve the value of the enterprise, to actively perfect the internal control system.Paper first reviewed the home and abroad about internal control, enterprise value and the relationship between theory, research the relationship between the internal control system in our country and the enterprise value of the theory of the status quo. According to the study of internal control and enterprise value relations scholar’s research results, assuming that the enterprise internal control more sound more perfect more benefits to the raise of enterprise value, the more beneficial to increase the value of the enterprise. After the comparison of several measure of enterprise value theory, lastly, tobin Q to measure on the enterprise value. Based on the five elements of internal control for the impact of internal control and internal control and the correlation of enterprise value. This article selects the2011and2012,1545of the Shanghai a-share listed companies as the research sample, adopts the method of empirical descriptive analysis, correlation analysis and regression analysis, through the analysis it is concluded that the internal control more sound more perfect more conducive to improve enterprise value, the greater the enterprise value. Finally put forward some measures to improve the system of internal control, to improve the economic benefits of enterprises, etc.. finally improve the enterprise value.