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企业价值和内部控制是目前学术界比较关注的两个热点问题,内部控制在萨班斯法案公布之后得到了空前的关注。企业管理水平的一个重要体现是内部控制的控制程度。文章从理论上分析了内部控制与企业价值的关系,揭示了两者的作用机理,并在此基础上提出了相应的建议。
Corporate value and internal control are two hot issues that scholars pay more attention to. Internal control has received unprecedented attention after the announcement of Sarbanes-Oxley Act. An important manifestation of the level of enterprise management is the degree of control of internal control. The article analyzes the relationship between internal control and enterprise value theoretically, and reveals the mechanism of the two. On this basis, the author puts forward corresponding suggestions.