企业内部控制质量的测量及影响因素研究综述

被引：5

作者：

邱实 ^{[1
]}

陈倩 ^{[2
]}

机构：

[1] 武汉地铁集团有限公司

[2] 华中科技大学管理学院

来源：

理论月刊 | 2018年 / 07期

关键词：

企业内控质量; 测量; 影响因素;

D O I：

10.14180/j.cnki.1004-0544.2018.07.021

中图分类号：

F275 [企业财务管理];

学科分类号：

摘要：

自2001年美国安然事件以来,企业内部控制成为政府、企业和学术界广泛关注的问题。然而怎样才是高质量的企业内控?企业内控质量的决定因素又有哪些?这些问题并未达成共识。本文选取了SSCI和CSSCI来源期刊2008年到2018年刊发的有关企业内控质量的国内外文献资料,从企业内控质量测量和影响因素两个方面进行综述,并提出了一个企业内控质量的整合框架,为未来对企业内控质量的研究提供了基础性参考,也为企业的经济预测和决策提供了理论基础。

引用

页码：137 / 141

页数：5

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