Research On The Relationship Between Internal Control Quality And Operating Performance Of China’s Listed Companies

With our internal control framework, the “Basic Standard For EnterpriseInternal Control” and its supporting guidelines are announced andimplemented，for the construction of China’s listed companies raised a highstandard of internal control and strict requirements, thus China has established astandard framework of internal control. Currently, subject to the mandatoryrequirements of national policy, most of the enterprises set up our constructionand implementation is lack of autonomy based in. From this，this paper in orderto provide a reference for the internal control quality of China’s listed companiesimprove and continue to improve and promote the internal control system oflisted companies in China’s sustainable development.This paper focuses on the relationship between internal control quality andoperating performance of China’s listed companies to analysis and research. First,on the relationship between the internal control quality and operatingperformance of China’s listed companies conducted theoretical analysis,including the relationship between internal control quality and corporategovernance and internal control quality of direct and indirect effects on operatingperformance. On this basis, the study selected in this paper, to use evaluationindex of enterprise internal control quality and operating performance, putforward the research hypothesis and establish the relationship between internalcontrol quality and operating performance regression model. Refer to the data oflisted companies, combined with qualitative analysis and quantitative analysismethod, select the descriptive statistics analysis, principle component analysis,correlation analysis and regression analysis method, empirical studies on therelationship between the enterprise internal control quality and operating performance, found that the internal control quality and operating performance ofChina’s listed companies is positive correlation. According to the results ofempirical study, put forward relevant suggestions to strengthen internal controlsystem of China’s listed companies.