Quality of Internal Control and Corporate Performance of Listed Companies -- Based on Empirical Research on the Shanghai and Shenzhen Stock Markets from 2013 to 2018
Abstract
This paper analyzes the relationship between internal control quality evaluation and enterprise performance in domestic enterprises, discusses the factors that affect the results of internal control quality evaluation in listed companies, and puts forward suggestions to improve the internal control quality evaluation system.
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Cheng AL. Research on Implementation Effectiveness and quality evaluation mechanism of Internal control norms [M]. Gezhi Publishing House, Shanghai People's Publishing House, 2015.
Cao XY. Analysis on the problems and suggestions of internal control evaluation system of listed companies in China [J]. Accounting Learning, 2017(14): 252.
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DOI: http://dx.doi.org/10.18686/fm.v8i5.10002
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