摘 要
内部控制缺陷整改作为提升企业治理水平和财务绩效的重要手段，近年来受到学术界与实务界的广泛关注。本研究以内部控制缺陷整改为核心，探讨其对企业财务绩效的潜在影响机制，旨在揭示整改行为在优化资源配置、降低代理成本及增强企业价值方面的关键作用。基于2010年至2022年间中国A股上市公司的公开数据，本文采用事件研究法与多元回归分析相结合的方法，系统考察了内部控制缺陷整改对财务绩效的动态影响，并进一步通过分组检验分析不同情境下的异质性效应。研究表明，内部控制缺陷整改能够显著改善企业的财务绩效，且这种影响具有持续性和累积性特征；同时，整改效果因企业规模、行业属性及外部监管强度的不同而存在显著差异。此外，研究发现整改行为通过优化资本结构、提高运营效率及增强信息披露质量等途径间接促进了财务绩效的提升。
关键词：内部控制缺陷整改 财务绩效 动态影响
Abstract
As an important means to improve the level of corporate governance and financial performance, the rectification of internal control defects has been widely concerned by the academic and practical circles in recent years. This study takes the rectification of internal control defects as the core, explores the potential impact mechanism on the financial performance of enterprises, and aims to reveal the key role of rectification behavior in optimizing resource allocation, reducing agency cost and enhancing enterprise value. Based on the public data of China's A-share listed companies from 2010 to 2022, this paper adopts the method of combining event research method and multivariate regression analysis to systematically investigate the dynamic impact of internal control defect rectification on financial performance, and further analyzes the heterogeneous effects in different situations through group inspection. The study shows that the rectification of internal control defects can significantly improve the financial performance of the enterprise, and the effect is persistent and cumulative; Meanwhile, the rectification effect varies significantly according to the strength of enterprise size, industry attributes and external supervision. In addition, the study found that the rectification behavior indirectly promoted the improvement of financial performance by optimizing the capital structure, improving operational efficiency and enhancing the quality of information disclosure.
Keyword:Internal Control Deficiency Rectification Financial Performance Dynamic Impact
目 录
1绪论 1
1.1内部控制缺陷整改的研究背景 1
1.2研究内部控制缺陷整改的意义 1
1.3国内外研究现状综述 1
1.4本文研究方法与创新点 2
2内部控制缺陷整改的理论基础 2
2.1内部控制缺陷的概念界定 2
2.2内部控制缺陷的分类与特征 3
2.3整改机制的相关理论支持 3
2.4财务绩效评价体系的构建 4
2.5理论框架与假设提出 4
3内部控制缺陷整改对企业财务绩效的影响分析 4
3.1整改措施对成本控制的影响 5
3.2整改后企业盈利能力的变化 5
3.3风险管理能力的提升效应 5
3.4资产运营效率的改善分析 6
3.5案例或实证数据的支持 6
4内部控制缺陷整改效果的评估与优化建议 7
4.1整改效果的定量评估方法 7
4.2不同行业整改效果的比较分析 7
4.3整改过程中存在的问题探讨 8
4.4提升整改效果的策略建议 8
4.5未来研究方向展望 9
结论 9
参考文献 11
致谢 12
