产品市场竞争、内部控制与融资租赁

doi:10.14088/j.cnki.issn0439-8114.2019.09.036

湖北农业科学 ›› 2019, Vol. 58 ›› Issue (9): 154-159.doi: 10.14088/j.cnki.issn0439-8114.2019.09.036

产品市场竞争、内部控制与融资租赁

李青青, 聂志萍

河海大学商学院,南京 211100

收稿日期:2019-01-03 出版日期:2019-05-10 发布日期:2019-12-05
通讯作者: 聂志萍（1979-）,女,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,在读硕士研究生,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）

Product market competition,internal control and financial leasing

LI Qing-qing, NIE Zhi-ping

Business School of Hohai University,Nanjing 211100,China

Received:2019-01-03 Online:2019-05-10 Published:2019-12-05

摘要/Abstract

摘要： 利用2012—2016年A股上市公司的样本数据,实证分析了产品市场竞争、内部控制质量对企业融资租赁规模的影响。结果表明,产品市场竞争程度与企业融资租赁规模负相关;内部控制质量的提高可以弱化产品市场竞争与企业融资租赁规模之间的负相关关系。对此,提出了健全企业内部控制制度、净化市场竞争环境、搭建企业融资租赁平台等相关建议。

关键词: 融资租赁规模, 产品市场竞争, 内部控制质量

Abstract: Using the sample data of A-share listed companies from 2012 to 2016, the impact of product market competition and internal control quality on the scale of corporate financial leasing is analyzed. The results show that the degree of product market competition is negatively related to the scale of corporate financial leasing; the improvement of internal control quality can weaken the negative correlation between product market competition and corporate leasing scale. In this regard, relevant suggestions such as improving the internal control system of the enterprise, purifying the competitive environment of the market, and setting up a platform for financing the enterprise are put forward.

Key words: financial leasing scale, product market competition, internal control quality

中图分类号:

F270

李青青, 聂志萍. 产品市场竞争、内部控制与融资租赁[J]. 湖北农业科学, 2019, 58(9): 154-159.

LI Qing-qing, NIE Zhi-ping. Product market competition,internal control and financial leasing[J]. HUBEI AGRICULTURAL SCIENCES, 2019, 58(9): 154-159.

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产品市场竞争、内部控制与融资租赁

Product market competition,internal control and financial leasing

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