Research On The Influence Between The Effectiveness Of Cultural Enterprises Internal Control And Innovation Performance

In recent years,China's cultural industry with the support of network information technology and related policy has realized the rapid growth,the cultural enterprises scale expands unceasingly,the whole competition strength enhanced obviously.On the one hand,in the context of national innovation strategy,innovation is especially important for creative cultural enterprises,and the innovation is the essence of cultural enterprises,is the flow dynamics of the development of the cultural enterprises.On the other hand,internal control is an important governance foundation for cultural enterprises,which can guarantee the legal compliance of enterprises,the true reliability of financial statements,and the efficiency and effectiveness of operation and management.But the current cultural enterprises internal control and the innovation ability still exist certain problems,mainly displays in: not enough emphasis on internal control,lack of innovation,technology innovation strength is weak and so on.Therefore,based on the principal-agent theory,asymmetric information theory and stakeholder theory,this paper analyzed the influence of cultural enterprises internal control effectiveness to the innovation performance,and empirically the effectiveness between the effectiveness of internal control and innovation performance.Firstly,through reading domestic and foreign literatures,based on the actual situation of China,cultural enterprises,the definition and measurement of the effectiveness of internal control and innovation performance are elaborated.And put forward the research hypothesisin on the basis of theoretical analysis of this paper,the corresponding empirical model was constructed,variables and explanatory variables and control variables be explained,and the cultural listed companies data sorting and filtering.Secondly,by using descriptive statistics,correlation analysis and multivariate linear regression analysis and other empirical tests the influence between the effectiveness of internal control and innovation performance,and the sample data respectively according to the nature of equity and marketization are grouped,in-depth the effectiveness between the effectiveness of internal control and innovation performance,research conclusions are as follows:(1)The effectiveness of internal control of cultural enterprises is positively correlated with innovation performance;(2)Compared with state-owned cultural listed companies,the influence between internal control effectiveness and innovation performance of non-state-owned cultural listed companies is more significant;(3)Compared with cultural enterprises in high degree of marketization,the influence between internal control effectiveness and innovation performance of cultural enterprises in low marketization degree is more significant.Finally,on the basis of the empirical result analysis,put forward the suggestions on the development of cultural enterprises,mainly including the construction of hard and soft combination of enterprise internal control system,optimize cultural enterprise ownership structure,intensify the building of market-oriented,reasonable division of the government and the market boundary three aspects,so as to promote cultural enterprise better and faster development.