| Financial existence is promoting the circulation of capital efficiency,optimization of resource allocation.The tendency of changing international economic resources configuration,and conclude that the nature of China’s market economy operation,China’s financial sector for the value stream to cash flow,cash flow toward physical flow form.As long as the currency capital operation efficiency,healthy,then monetary capital raise,financing and use will achieve the result of the optimal configuration,and the allocation of social resources will incline to reasonable,also the better for the development of market economy.In today’s economic situation,as the issuing bank credit funds of the main body,should be carefully grasp the credit principle,target customer due diligence should have done when loans and loan analysis,control the non-performing loan ratio.Exist in recent years,some listed companies accounting false,false claim,do false behavior,such as the financial report lost property of the real,reliable,fair.Because the results reflect the information of listed companies is not reliable,the Banks in the process of evaluation,credit and loan,the wrong judgment,resulting in bad loans.Internal control is one of the most important management work as a business,its own internal control management ability will cause profound to own all kinds of management,decision-making role.In today’s China has become the world’s second-largest economy,through the enterprise’s management level in our country needs to improve the sail,will improve the quality of their own internal control level and the management beneficial to its own enterprise,but also help enterprises to get higher amount credit when apply for a loan? From the point of view of enterprise internal control,current our country mainly for the enterprise internal control theory for enterprise performance,enterprise surplus quality and audit pricing and information release,etc.,and focus on theoretical achievements of credit loan amount are numbered.Therefore this topic in the enterprise internal control as a starting point.First,adopts the method of analysis of related literature,in view of the bank loan amount and the quality of internal control and other relevant documents,periodicals,papers and the existing research achievement for research.After using the scientific method to understand the enterprise internal control quality on the influence of the amount of bank loans,Finally in 2014 the Shanghai a-share companies as samples,using descriptive,correlation and regression analysis of various empirical methods,such as argument.This paper studies internal control the relationship with the bank loan amount change,finally draw the conclusion: the internal control mechanism have certain effect on the bank loan amount,when the higher the quality of internal control.In the end,according to the hypotheses and the research conclusion and according to the management of the enterprise and bank credit business,from a different Angle to make the relevant opinions. |
