| Along with our country issued a series of norms and guidance, our country's system of internal control theory has become mature gradually. "The enterprise internal control basic norms" and "The form a complete set of internal control guidelines", further improving the system of internal control in our country. Make the enterprise, the common development of the global economy, there is a variety of uncontrollable risk of external and internal factors, if the enterprise want to calmly to face of these, the best choice is to establish perfect internal control system. It can maximize the enterprise value of this enterprise. In this case, to establish perfect internal control system has very important theoretical and practical significance.This paper defined the internal control mainly on the basis of the internal control guidelines issued by our country, and based on the five objectives of internal control, to measure the effectiveness of internal control, select the appropriate indicators to measure the goals of the internal control level, construct a quantify the comprehensive evaluation of the effectiveness of the internal control system. Evaluation model to build the internal control target, the enterprise's strategic target and business objectives and asset security objectives mainly adopts principal component analysis to comprehensive evaluation, and set up a comprehensive evaluation of comprehensive evaluation index model of these three goals.In order to make the results more convincing, this paper selected the2012~ 2014 A shares in Shanghai main board listed manufacturing and real estate industry of two industries listed companies as research samples, and selected the appropriate independent variable and dependent variable, multiple regression model is established to carry on the empirical analysis. Results show that good internal control can improve enterprise value,which has significant positive correlation between them. |
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