【摘要】 以2012—2016年沪深A股房地产上市公司的面板数据为研究对象,实证检验了房地产企业公司治理结构、内部控制质量与财务绩效之间的关系。结果表明:公司治理结构与房地产企业财务绩效呈正相关;房地产企业内部控制质量与财务绩效呈正相关;此外,内部控制质量对其公司治理结构与财务绩效之间的关系具有正向调节作用。因此,提出房地产企业应加强公司治理结构的完善、健全企业内部控制体系、增强企业公司治理结构与内部控制质量的整合效应。更多还原

【Abstract】 Taking the panel data of A-share of listed real estate companies in Shanghai-Shenzhen Stock Market in 2012-2016 as the research object,we examines the relationship between corporate governance structure,internal control quality and financial performance of real estate companies. The results show that corporate governance structure is positively correlated with the financial performance of real estate companies; The quality of internal control of real estate enterprises is positively correlated with financial performance; In addition,The quality of internal control has a positive adjustment effect on the relationship between corporate governance structure and financial performance. therefore,It is proposed that real estate enterprises should strengthen the improvement of corporate governance structure,improve the internal control system of the enterprise,enhance the integration effect of corporate governance structure and internal control quality.更多还原