|本期目录/Table of Contents|

[1]周显文,王晓妍,徐泽鑫.内部控制、市场地位与公司绩效——以中国交通运输行业上市公司为例[J].长安大学学报(社科版),2020,22(04):62-70.
 ZHOU Xianwen,WANG Xiaoyan,XU Zexin.Internal control, market position and corporate performance——taking listed companies in China’s transportation industry as example[J].Journal of Chang'an University(Social Science Edition),2020,22(04):62-70.
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内部控制、市场地位与公司绩效——以中国交通运输行业上市公司为例(PDF)
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《长安大学学报(社科版)》[ISSN:1671-6248/CN:61-1391/C]

卷:
第22卷
期数:
2020年04期
页码:
62-70
栏目:
交通运输
出版日期:
2020-07-15

文章信息/Info

Title:
Internal control, market position and corporate performance ——taking listed companies in China’s transportation industry as example
作者:
周显文王晓妍徐泽鑫
大连海事大学 航运经济与管理学院,辽宁 大连116026
Author(s):
ZHOU XianwenWANG XiaoyanXU Zexin
School of Maritime Economics and Management,Dalian Maritime University,Dalian 116026,Liaoning,China
关键词:
交通运输行业上市公司内部控制市场地位公司绩效
Keywords:
transportation industrylisted companyinternal controlmarket positioncorporate performance
分类号:
F275
DOI:
-
文献标志码:
A
摘要:
交通运输业关系着中国市场经济的整体发展和社会的稳定,为完善交通运输业上市公司管理制度,充分利用企业的市场地位,从企业内部和外部的角度同时促进企业有序发展,选取2008~2017年中国沪深两市交通运输业A股上市公司为研究样本,将内部控制、市场地位和公司绩效一并纳入一个理论框架之中,然后按照中介效应检验的步骤进行实证检验;以内部控制为落脚点,分别研究其对市场地位和公司绩效的影响,同时将市场地位作为中介变量,分析其在内部控制影响公司绩效关系中所发挥的作用。研究认为,就中国交通运输业上市公司来说,公司绩效与内部控制呈正相关关系,市场地位与内部控制呈正相关关系,公司绩效与市场地位呈正相关关系;市场地位在通过内部控制影响公司绩效之间发挥了中介作用,即内部控制通过部分影响公司的市场地位,进而影响公司绩效。
Abstract:
The transportation industry is related to the overall development of China’s market economy and social stability. In order to improve the management system of listed companies in the transportation industry, make full use of the market position of enterprises, and promote the orderly development of enterprises from both internal and external perspectives, this paper selects the Ashare listed companies in the transportation industry of Shanghai and Shenzhen from 2008 to 2017 as the research sample, incorporates internal control, market position and corporate performance into a single theoretical framework, and conducts empirical test according to the steps of the intermediary effect test. From the perspective of internal control, this paper studies its respective effects on market position and corporate performance, and uses market position as an intermediary variable to analyze its role in the relationship between internal control and corporate performance. The study believes that for the listed companies in China’s transportation industry, corporate performance is positively related to internal control; market position is positively related to internal control; corporate performance is positively related to market position; market position plays an intermediary role between internal control and corporate performance, that is, internal control affects corporate performance by partially affecting the company’s market position.

参考文献/References:

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备注/Memo

备注/Memo:
更新日期/Last Update: 2020-10-07