Study On The The Intermediary Effect Of Internal Control On Information System And Enterprise Performance

The real estate industry is very important and related to the economy of the whole country.Nowadays,governments have adopted a series of measures to curb excessive growth in housing prices,real estate companies are facing a strict external regulatory environment.At the same time,real estate enterprises are also facing a more severe market environment,with the continuous improvement of China’s real estate market,the industry’s life cycle has grown from mature to maturity,the number of real estate enterprises are increasing and the competition between enterprises intensed.In addition,most of the real estate business management functions,except fund management and human resources,are more likely to handle in the form of project department,which is so decentralized that lead to low coordination within the organization,greatly reduced the management efficiency and affecting business performance.real estate companies are facing a shift from extensive to intensive development.Since the 21 st century,China’s information technology has been increasing,the major enterprise groups are gradually exploring the establishment of a comprehensive information system.Comprehensive internal control system and the establishment of a sound information system provides a good opportunityfor the transformation of development model for real estate companies.Researching the influence mechanism of information system on enterprise performance,can guide the real estate company in the information system construction process of resource allocation.Existing studies have shown that the information system can indirectly affect the performance of the enterprise through the intermediary variables such as enterprise strategic management and organizational knowledge management,the strategy and knowledge management belong to the general scope of internal control,and nowadays,internal control have been vigorously implemented in the listed companies,it is of great significance to explore whether the information system can be applied to enterprise performance through internal control,both in theory and practice.Therefore,this study takes the real estate listed companies in Shanghai and Shenzhen as the research object from 2011 to 2015,explores the mechanism of the influence of information system on enterprise performance,and verifies whether the internal control plays an intermediary effect in the relationship between information system and enterprise performance.Based on the basic theory of Resources-based View and the Synergy theory,this paper firstly discusses the influence mechanism of information system on enterprise performance and the mediating effect of internal control.Secondly,the multivariate linear regression model is used to analyze the mediating effect of internal control.Finally,the following three conclusions can be drawn:(1)High quality of information system can significantly improve the performance of real estate listed companies,and its role in promoting long-term market performance is more significant;(2)Information system and internal control quality was positively correlated,(3)The information system can influence the enterprise performance through the intermediary effect of internal control.This research will give a new idea to how the information system can improve enterprise performance,and will also promote the practical exploration of the real estate company’s internal control and information system.