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以2009～2011年三年775家沪深制造业上市公司的经验数据为样本,从资产质量角度分析其对企业内部控制有效性的影响。通过实证研究数据检验发现,资产有效性、资产收益性与内部控制有效性成正相关,而代表资产可持续性和资产结构的技术投入比率和固定资产比率与内部控制有效成负相关。因此得出,应在资产周转经营和利用资产盈利方面多下功夫,在技术开发和固定资产运作方面要避免不必要的耗费,提升内部控制的有效性,促进企业健康发展。
Based on the empirical data of 775 listed manufacturing companies in Shanghai and Shenzhen during the three years from 2009 to 2011, the paper analyzes the influence of the listed companies on the effectiveness of internal control from the perspective of asset quality. Empirical study shows that asset effectiveness and asset return are positively related to the effectiveness of internal control. However, the ratio of technology investment and fixed asset that represents asset sustainability and asset structure is negatively correlated with the effective internal control. Therefore, it is concluded that more efforts should be devoted to asset turnover and asset profitability, avoiding unnecessary costs in technology development and operation of fixed assets, enhancing the effectiveness of internal control and promoting the healthy development of enterprises.