【摘要】 以2009-2013年五年2394家地方国有上市公司为样本,从五个控制目标维度,实证研究政府干预对地方国有企业内部控制有效性不同方面的影响。研究发现,在地方国有企业不同内控目标实现过程中政府角色的介入效果存在差异,即政府干预对企业战略、合规和资产安全目标的实现有显著的推动作用,但不利于企业经营业绩和财务报告质量的改善。进一步,政府干预整体上对地方国有企业内部控制有效性具有削弱作用。更多还原

【Abstract】 Taking 2394 local state-owned listed companies from 2009 to 2013 as the samples,this paper conducts an empirical study of the impact of government intervention on the effectiveness of internal control of local state-owned enterprises in different sections from the five dimensions of control objectives. The results show that during the course of realizing the different internal control objectives by local state-owned enterprises, the government intervention has different effects, i.e., the government intervention can significantly promote the realization of such objectives as corporate strategy, legal compliance and assets safety, while it is not helpful to the improvement of business performance and the quality of financial reports. Moreover, government intervention may in general weaken the effectiveness of internal control of the local state-owned enterprises.更多还原