The Efficiency Of Internal Control, Asset Management Of Quality And Bank Credit Model

Reasonable assurance that internal control is to the safety and integrity of assets, financial reporting and management information is true, reliable and complete, and improving the operational efficiency and effectiveness and to promote implementation of the established business operating principles, the design used in the overall planning and with the overall Planning to adapt some of the measures and methods. Contemporary internal control is an important business management tool, for troubleshooting a variety of measures of contemporary enterprises, reduce transaction costs, increase profitability and operational efficiency and so has a positive effect. For the business itself is concerned, good internal controls can improve the quality of asset management companies to enable enterprises of various economic activities can be carried out smoothly, on the internal economic transactions in a variety of acts to play the role of incentives and constraints, can reduce uncertainty, lower transaction costs, improve the business environment, which can enhance their integrity in the society. The Bank is concerned, the main types of commercial bank loans into credit loans, guaranteed loans, mortgages and secured loans four categories. In which the borrower credit loans commercial banks alone in their own credibility in the community obtained a loan, need to provide third-party guarantee or collateral to obtain such loans and the financial operating conditions, the integrity of business degree in the outside world most closely, and good internal controls can improve the quality of the asset management business to further enhance their credibility in society. As enterprises, from a cost point to consider, apply for loans to banks, the most inclined to credit, minimize the cost of credit. As the banks, to consider from a risk point of view, to provide the maximum credit risk, companies need to have a good reputation. Therefore, the first point of the research paper on the efficiency of the internal control of their own impact on the quality of asset management, and secondly, the internal control further research is good, companies with high asset quality to banks for loans, the banks give the enterprise lending model.In this paper, in 2007 and 2008 public offering in Shanghai and Shenzhen A-share market listed companies for the study. We removed the IPO company, because the Commission requires companies to disclose internal control attestation report IPO. Since ST, * ST companies did not disclose internal control almost forensic report, we removed the ST, * ST companies. We also exclude the financial sector and the SME board of the listed companies. The resulting sample of 2267 companies. Establishment of an internal quality control efficiency and asset management model, the efficiency of internal control, asset management, bank credit quality and mode of the model. Through descriptive statistics, multiple linear regression analysis and regression analysis, the interaction terms, the internal quality control efficiency and asset management was a significant positive correlation, indicating that effective internal controls can maximize quality improve enterprise asset management. Internal control efficiency and the quality of the interaction term asset management, asset management, bank credit quality and a significant positive correlation models, indicating that the efficiency of internal controls can enhance the quality of bank credit and asset management model impact.