摘要：内部控制机制控制并制约着公司所有的经营活动，影响到公司的整个运作流程，对公司的正常运营有着不可取代的影响与作用；实践中由于许多公司对内部控制认识度不够，忽视其重要性，导致内部控制体系没有被有效执行，从而引发一系列重大财务舞弊案件，公司因此惨遭严重财务损失。故此，本文结合理论分析对内部控制与财务绩效两者关系进行实证研究，目的是希望引起公司对内部控制制度的高度重视，认识其重要性，建立并完善其体系。在本文研究中：首先，先是对两者关系国内外的研究现状进行阐述；其次，再进行理论分析，主要从内部控制五大要素出发，深入分析其对财务绩效造成的影响；最后，以深圳证券交易所A股上市公司建筑行业2015年的数据作为研究样本，经过相关数据收集与整理后，最终得出32个样本数据。在对内部控制五大要素进行量化赋值以及对样本数据定义解释变量、被解释变量和控制变量，构建出多元线性回归模型，对变量进行描述分析、相关分析与回归分析后。本文得出实证结果：上市公司内部控制与财务绩效存在正向相关。在此基础上，本文提出了如何改善内部控制体系的对策建议。79596

毕业论文关键词：上市公司；内部控制；财务绩效

An Empirical Study on the Correlation between Internal Control and Financial Performance of Listed Companies

Abstract: Internal control mechanisms to control and restrict all the company's business activities, affecting the entire operation process of the company, the company's normal operations irreplaceable influence and role; In practice many companies due to insufficient understanding of internal control, ignoring its importance, leading to internal control system has not been effectively implemented, giving rise to a series of major financial fraud cases, the company therefore tragically serious financial loss。 Therefore, this paper combines the theoretical analysis of internal control and financial performance of the relationship to do empirical research, the purpose is to cause the company to the internal control system attaches great importance to understand its importance, establish and improve its system。 In this study: first, first study the status of their relationship at home and abroad are set forth; Secondly, further theoretical analysis, the main departure from the five elements of internal control, in-depth analysis of its impact on financial performance; Finally, the data Shenzhen Stock Exchange A share listed companies in the construction industry in 2015 as a research sample, through the relevant data collection and collation, the final 32 samples obtained data。 After five elements of internal control and define assignments quantized sample data explanatory variables, the dependent variable and the control variables, multiple linear regression model is constructed, the variables are described analysis, correlation analysis and regression analysis。 This paper draws the empirical results: There is a positive correlation between internal control and financial performance of listed companies。 On this basis, this paper presents suggestions on how to improve the internal control system。

Key words: listed companies； internal control； Financial affairs performance

目录

一、绪论 1

（一） 研究背景与意义 1

（二） 研究内容与方法 1

（三） 研究思路与框架 2

（四） 可能的创新点 3

二、国内外文献综述 4

（一） 内部控制研究现状