摘要
近年,企业投资效率已成为学界、企业与监管者关注的热点问题。本研究以2014—2018年沪深A股制造业上市公司为研究样本,实证分析了会计信息质量是否显著影响企业的投资效率,并进一步检验了内部控制是否能调节二者之间的关系。研究结果表明:会计信息质量与企业投资效率显著正相关且内部控制正向调节二者间的正相关性。基于以上研究结论,本研究分别从政府、企业以及投资者三个层面提出相关建议,旨在促进我国企业投资效率的提升和资本市场经济的持续稳定发展。
In recent years,enterprise investment efficiency has become a hot issue in academic circles,enterprises and regulators.Based on the sample of Shanghai and Shenzhen A stock manufacturing listed companies from 2014 to 2018,this study empirically analyzes whether the quality of accounting information significantly affects the investment efficiency of enterprises,and further tests whether internal control can regulate the relationship between the two.The results show that there is a significant positive correlation between accounting information quality and enterprise investment efficiency and positive correlation between internal control and positive regulation.Finally,based on the above conclusions,this study puts forward relevant suggestions from three levels:government,enterprise and investor,in order to enrich and develop relevant theories,promote the promotion of investment efficiency of Chinese enterprises and the sustainable and stable development of capital market economy.
作者
王彦林
李路云
樊真真
WANG Yan-lin;LI Lu-yun;FAN Zhen-zhen(School of Management Engineering and Business,Hebei University of Engineering,Handan 056038,China)
出处
《河北工程大学学报（社会科学版）》
2021年第2期11-16,共6页
Journal of Hebei University of Engineering(Social Science Edition)
关键词
会计信息质量
内部控制
企业投资效率
accounting information quality
internal control
enterprise investment efficiency
