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The Impact Of The Internal Control Quality On The Performance Of The Company’s Inventory Management

Posted on:2017-03-03Degree:MasterType:Thesis
Country:ChinaCandidate:X XuFull Text:PDF
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From Enron in sensation to sweep of 2008 global financial crisis,the occurrence of these events in the international capital market exposed to various accounting fraud and financial fraud case for the development of the world economy produced its bad influence.And the fundamental reason,except for the world economy,the capital market environment,national political and economic policy is not controllable factor,is mainly due to the listed companies lack effective supervision of management mechanism.The weak internal control system and internal control information disclosure is not perfect,the internal control quality is inferior.With the occurrence of these events,more and more attention at home and abroad began to focus on the internal control of this important mechanism.Internal control is an important way for enterprise internal management,the internal control system is perfect,whether the overall effective implementation of internal control activities will directly affect the quality of internal control of enterprises.The importance of internal control has aroused wide attention at home and abroad.With the understanding of internal control and the continuous strengthening of internal and external control of the relevant norms are also more and more.More and more scholars at home and abroad focus on the important part of internal control.A large number of existing literature on the internal control system,internal control information disclosure,internal control quality and its influencing factors,the economic consequences to the quality of internal control and other related aspects to make the corresponding research.Related research results for the establishment and improvement of the internal control system,the implementation and supervision of the internal control system has played a corresponding theoretical guiding role.This paper on the results of previous studies based on,for internal control carried out further research,explore the influence of internal quality control on inventory management performance of enterprises,this paper extends the existing literature affect the quality of the internal control.At the same time,the impact of internal control quality and enterprise inventory management performance research,to improve China’s listed companies to enhance the quality of internal control initiative.Contents of this paper are divided into five parts:The first part is an introduction,introduced the research background,significance,research content and research methods.A brief introduction of the under the background of the rapid development of China’s socialist market economy,the internal control theory is more and more attention,and in the economic development and enterprise management plays a more and more important role.It is necessary to reveal the important influence of the quality of internal control on enterprise management activities through the study,so as to promote the enterprise managers to strengthen the initiative of internal control and improve the quality of internal control.The second part is the literature review by consolidation of domestic and foreign existing research results,classification,and the related research results at home and abroad,respectively from the internal control quality influence factors and internal control quality of the economic consequences of the two sort,summarizes the main point and through literature review evaluation of domestic and foreign literature research,for the study of the selected theoretical basis for research and model construction to provide the important basis.The third part is the theoretical analysis and research hypothesis,mainly introduces the internal control quality and company stock performance management related theory,and the quality of internal control on inventory management performance path,and according to the three hypotheses in this paper,on the basis of the theoretical basis of the proposed next.The fourth part is the research design and empirical analysis,first of all to the selected explanatory variables,be explained variables and the various control variables is analyzed and explained,and preliminary predictions are interpreted the relationship between variable and all other variables,and establish a model about the relationship between the quality and the performance of the stock listed company internal control.After the sample data of listed companies internal control index were analyzed.Analysis the correlation between the quality and the performance of stock listed company internal control,so as to reveal the relationship between them.The fifth part is the research conclusions and recommendations,based on the previous empirical studies proposed the conclusions of this study,and gives relevant suggestions according to the results of the study.It is pointed out that the innovation of this paper,summarized the main achievements and shortcomings and needs to be improved.Through the empirical study prove that the quality of enterprise internal control will have an impact on the inventory management performance,low quality of financial reporting internal control will reduce the enterprise inventory turnover rate,increase the occurrence probability of inventory impairment losses and the value of the loss amount,good internal control can help enterprise management to make more favorable production and management decision-making,improve enterprise inventory management performance.
Keywords/Search Tags:Internal control, internal control quality, inventory management performance
PDF Full Text Request
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