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以2012—2014年沪深两市主板A股的央企作为研究样本,实证检验了央企内部控制对EVA(经济增加值)提升的影响后果;同时,采用对比方式探究了实施EVA考核对内部控制质量的影响。研究结果表明,央企内部控制有助于促进企业价值的提升,进一步研究发现,与未实施EVA企业相比,实施EVA考核的企业对内部控制水平提升具有明显促进作用。这一结论意味着,在国企改革的背景下,央企实施EVA考核与完善内部控制机制是提升企业价值的关键。
Taking the central enterprises of the A shares of the main board in Shanghai and Shenzhen stock markets for 2012-2014 as the research samples, the paper empirically tests the influence of the internal control of the central enterprises on the promotion of the EVA. At the same time, it explores the impact of EVA assessment on the quality of internal control Impact. The results show that the internal control of central SOEs helps to promote the enhancement of enterprise value. Further research shows that, compared with the non-implementation of EVA SOEs, the enterprises that implement EVA evaluation have obviously promoted the improvement of internal control. This conclusion means that in the context of state-owned enterprise reform, the central government to implement EVA assessment and improve the internal control mechanism is the key to enhance the value of the enterprise.