摘要
内部控制缺陷对企业运营效率的影响日益受到学术界和实务界的关注，本研究基于2010-2022年中国A股上市公司数据，采用多元回归分析方法，系统考察了内部控制缺陷对运营效率的影响机制。研究发现，内部控制缺陷会显著降低企业运营效率，主要通过影响成本控制、资源配置和风险管理三个方面发挥作用。进一步研究表明，不同类型的内部控制缺陷对运营效率的影响存在差异，其中财务报告缺陷的影响更为显著。此外，企业规模、产权性质等因素在内部控制缺陷与运营效率之间起到调节作用。创新之处在于首次引入中介效应模型，验证了内部控制缺陷通过增加代理成本间接影响运营效率的路径，并构建了包含企业内部治理结构和外部市场环境的综合分析框架。研究结果为完善我国企业内部控制制度建设提供了理论依据，也为监管部门制定相关政策提供了实证支持，强调了加强内部控制体系建设对于提升企业运营效率的重要性。
关键词：内部控制缺陷；运营效率；成本控制
Abstract
The impact of internal control deficiencies on corporate operational efficiency has garnered increasing attention from both academia and practice. This study employs a multivariate regression analysis approach to systematically examine the influence mechanism of internal control deficiencies on operational efficiency using data from Chinese A-share listed companies between 2010 and 2022. The findings reveal that internal control deficiencies significantly reduce corporate operational efficiency, primarily by affecting cost control, resource allocation, and risk management. Further analysis indicates that different types of internal control deficiencies exert varying impacts on operational efficiency, with financial reporting deficiencies being particularly significant. Additionally, factors such as firm size and ownership nature play a moderating role in the relationship between internal control deficiencies and operational efficiency. An innovative aspect of this research is the introduction of a mediation effect model, which verifies the indirect path through which internal control deficiencies affect operational efficiency by increasing agency costs. Moreover, a comprehensive analytical fr amework incorporating both internal governance structures and external market environments is constructed. The results provide theoretical support for improving internal control systems in Chinese enterprises and offer empirical evidence for regulatory authorities in formulating relevant policies, underscoring the importance of strengthening internal control system construction to enhance corporate operational efficiency.
Keywords：Internal Control Deficiency; Operational Efficiency; Cost Control
目 录
摘要 I
Abstract II
一、绪论 1
(一) 内部控制缺陷研究背景与意义 1
(二) 国内外研究现状综述 1
(三) 研究方法与技术路线 2
二、内部控制缺陷的识别与分类 2
(一) 内部控制缺陷定义与特征 2
(二) 内部控制缺陷分类体系 3
(三) 内部控制缺陷识别方法 4
三、内部控制缺陷对企业运营效率的影响机制 4
(一) 资源配置效率影响分析 5
(二) 成本控制效率影响分析 5
(三) 风险管理效率影响分析 6
四、内部控制缺陷的应对策略及改进建议 7
(一) 内部控制缺陷整改措施 7
(二) 企业运营效率提升路径 7
(三) 内部控制体系建设优化 8
结 论 10
参考文献 11
内部控制缺陷对企业运营效率的影响日益受到学术界和实务界的关注，本研究基于2010-2022年中国A股上市公司数据，采用多元回归分析方法，系统考察了内部控制缺陷对运营效率的影响机制。研究发现，内部控制缺陷会显著降低企业运营效率，主要通过影响成本控制、资源配置和风险管理三个方面发挥作用。进一步研究表明，不同类型的内部控制缺陷对运营效率的影响存在差异，其中财务报告缺陷的影响更为显著。此外，企业规模、产权性质等因素在内部控制缺陷与运营效率之间起到调节作用。创新之处在于首次引入中介效应模型，验证了内部控制缺陷通过增加代理成本间接影响运营效率的路径，并构建了包含企业内部治理结构和外部市场环境的综合分析框架。研究结果为完善我国企业内部控制制度建设提供了理论依据，也为监管部门制定相关政策提供了实证支持，强调了加强内部控制体系建设对于提升企业运营效率的重要性。
关键词：内部控制缺陷；运营效率；成本控制
Abstract
The impact of internal control deficiencies on corporate operational efficiency has garnered increasing attention from both academia and practice. This study employs a multivariate regression analysis approach to systematically examine the influence mechanism of internal control deficiencies on operational efficiency using data from Chinese A-share listed companies between 2010 and 2022. The findings reveal that internal control deficiencies significantly reduce corporate operational efficiency, primarily by affecting cost control, resource allocation, and risk management. Further analysis indicates that different types of internal control deficiencies exert varying impacts on operational efficiency, with financial reporting deficiencies being particularly significant. Additionally, factors such as firm size and ownership nature play a moderating role in the relationship between internal control deficiencies and operational efficiency. An innovative aspect of this research is the introduction of a mediation effect model, which verifies the indirect path through which internal control deficiencies affect operational efficiency by increasing agency costs. Moreover, a comprehensive analytical fr amework incorporating both internal governance structures and external market environments is constructed. The results provide theoretical support for improving internal control systems in Chinese enterprises and offer empirical evidence for regulatory authorities in formulating relevant policies, underscoring the importance of strengthening internal control system construction to enhance corporate operational efficiency.
Keywords：Internal Control Deficiency; Operational Efficiency; Cost Control
目 录
摘要 I
Abstract II
一、绪论 1
(一) 内部控制缺陷研究背景与意义 1
(二) 国内外研究现状综述 1
(三) 研究方法与技术路线 2
二、内部控制缺陷的识别与分类 2
(一) 内部控制缺陷定义与特征 2
(二) 内部控制缺陷分类体系 3
(三) 内部控制缺陷识别方法 4
三、内部控制缺陷对企业运营效率的影响机制 4
(一) 资源配置效率影响分析 5
(二) 成本控制效率影响分析 5
(三) 风险管理效率影响分析 6
四、内部控制缺陷的应对策略及改进建议 7
(一) 内部控制缺陷整改措施 7
(二) 企业运营效率提升路径 7
(三) 内部控制体系建设优化 8
结 论 10
参考文献 11
