论文部分内容阅读
本文借鉴制度变迁理论,在构建供应商风险感知机制理论模型的基础上,从截面和跨期的视角考察在政府监管制度变迁的背景下,内部控制缺陷及修复对供应商风险感知能力的影响。实证检验发现:内部控制缺陷提高了供应商的风险感知程度,政府监管力度的增强加快了内部控制缺陷修复的进程,从而降低了供应商的风险感知程度,降低了企业的交易成本。研究结果表明,内部控制状况对供应商等非财务利益相关者具有重要的决策价值,企业内部控制建设需要企业自身的觉醒和自律,更需要政府监管的保障,两者的协同与融合才能促进企业内部控制持续改进、发挥决策支持功能。
Based on the theory of institutional change and based on the theoretical model of supplier risk perception, this paper examines the impact of internal control flaws and repairs on supplier risk perception from the cross-sectional and intertemporal perspectives in the context of changes in government regulatory system. The empirical test finds that the internal control defects improve the supplier’s risk perception, and the enhancement of the government supervision speed up the process of internal control defect repair, thus reducing the supplier’s risk perception and reducing the transaction costs of the enterprises. The results show that the status of internal control has important decision-making value for non-financial stakeholders, such as suppliers. Enterprise internal control construction needs the awakening and self-discipline of the enterprise itself and the government supervision and protection. The synergy and integration of the two can promote the enterprise Internal control continued to improve, play a decision-making support functions.