An Empirical Research On How To Influence The Enterprise Performance By The Internal Control Quality Of Manufacturing Listed Enterprises

The internal control is an important mechanism for enterprises to conduct production and management activities,which can prevent and control enterprise risk,and also is key to influence promotion of the enterprise performance.Enterprises strengthen the internal control management to ensure the efficiency of the operation,the reliability of the financial report and the compliance with the relevant laws and regulations.At every stage of the management activity,the enterprise performance is more or less affected.With the rapid development of economy and the transformation of the severe situation,the managers must do a better job of the enterprise internal control process,to speed up the process of enterprise operation and management,so as to promote the continuous improvement of the enterprise management mechanism.In accordance with the framework of modern enterprise management,enterprises need to adjust the internal control management system,and then rely on the improvement of the internal control quality to improve the enterprise performance,and realize their own competitiveness and the upgrade of the overall value.The manufacturing listed enterprises are the traditional industry of our country and the main force of the listed companies in our country,which represent the competitiveness of the listed companies,and the sustainable and continuous development of the manufacturing industry and improvement of the enterprise performance can not be separable from the support of the internal control.This thesis selects the manufacturing listed enterprises as the research object,and by using empirical study,confirm how the internal control quality affects the enterprise performance,in order to provide reference for the development of China's manufacturing industry.This thesis induces and analyzes the current research results of the topic at home and abroad,and determines the related concepts of the internal control,the internal control quality and the enterprise performance,and selects the Shanghai and Shenzhen A-share 623 manufacturing listed companies as the research object,and expounds the mechanism of influence of the two from perspective of the internal control five goals,and puts forward six research hypotheses accordingly.This thesis makes the evaluation systems,and the internal control evaluation system is based on “The Basic Norms of Enterprise Internal Control”,and combines with the company's financial report,and self-evaluation of internal control and audit report to quantify the quality of the internal control on the basis of full consideration of the present situation of the internal control of manufacturing companies.The enterprise performance evaluation system is based on four dimensions,and the enterprise performance indicators are quantified comprehensively.This thesis chooses the comprehensive enterprise performance as an explained variable,the internal control quality index,compliance,assetsafe,reporting,operation and strategy as the explanatory variables,the asset size and the asset liability ratio as the control variables,and uses Eviews7.0 and SPSS22.0 and empirical study to confirm whether the internal control quality influences the enterprise performance or not.The research shows that the internal control quality,assetsafe,reporting,operation,strategy have obvious and positive effect on the enterprise performance,and that there is less likely to have relationship with the compliance and the enterprise performance.To improve the manufacturing enterprise performance,optimize the enterprise internal control and promote the development of the internal control,this thesis puts forward the feasible suggestion on the complete theoretical and empirical analysis.