内部控制、产权性质与融资租赁

doi:10.14088/j.cnki.issn0439-8114.2019.04.022

湖北农业科学 ›› 2019, Vol. 58 ›› Issue (4): 98-102.doi: 10.14088/j.cnki.issn0439-8114.2019.04.022

内部控制、产权性质与融资租赁

李青青, 聂志萍

河海大学商学院,南京 211100

修回日期:2018-11-16 出版日期:2019-02-25 发布日期:2019-11-26
通讯作者: 聂志萍（1979-）,女,浙江义乌人,讲师,博士,主要从事资本市场会计研究,（电话）13951082202（电子信箱）nzp3@hhu.edu.cn
作者简介:李青青（1989-）,女,江苏盐城人,硕士研究生,研究方向为资本市场会计,（电话）18351959371（电子信箱）qingliuzuiyue@yeah.net
基金资助:
教育部人文社科基地重大项目“文化影响、会计信息质量与审计行为”（16JJD790032）

Internal Control,Property Rights and Financial Lease

LI Qing-qing, NIE Zhi-ping

Business School,Hohai University,Nanjing 211100,China

Revised:2018-11-16 Online:2019-02-25 Published:2019-11-26

摘要/Abstract

摘要： 基于目前中国企业融资租赁规模依然处于较低水平,选取2012—2016年A股上市公司的样本数据为研究对象,实证分析了内部控制质量对企业融资租赁规模的影响及其产权性质在二者关系中的调节作用。结果表明,企业内部控制质量与企业融资租赁规模正相关,且民营产权性质会强化这种正相关关系。因此,中国企业应努力完善内部控制制度;相比国有企业,民营企业更应该注重内部控制制度建设,提高融资租赁规模。

关键词: 融资租赁规模, 内部控制质量, 产权性质

Abstract: Based on the fact that the scale of financial lease of Chinese enterprises is still at a low level, the sample data of A-share listed companies from 2012 to 2016 is selected as the research object, and the impact of internal control quality on the scale of corporate financial leasing and the regulating role of the nature of property rights in their relationship are analyzed empirically. The results show that the quality of internal control of enterprises is positively related to the scale of corporate finance leases, and the nature of private property rights will strengthen this positive correlation. Therefore, Chinese enterprises should strive to improve the internal control system; compared with state-owned enterprises, private enterprises should pay more attention to the construction of internal control systems and increase the scale of financial leasing.

Key words: financial leasing scale, internal control quality, property rights

中图分类号:

F270

李青青, 聂志萍. 内部控制、产权性质与融资租赁[J]. 湖北农业科学, 2019, 58(4): 98-102.

LI Qing-qing, NIE Zhi-ping. Internal Control,Property Rights and Financial Lease[J]. HUBEI AGRICULTURAL SCIENCES, 2019, 58(4): 98-102.

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内部控制、产权性质与融资租赁

Internal Control,Property Rights and Financial Lease

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