内部控制、社会责任信息披露与财务绩效关系的实证研究——基于制造业上市公司
An Empirical Study on the Relationship between Internal Control, Social Responsibility Information Disclosure and Financial Performance—Based on Listed Manufacturing Companies

本文以A股制造业上市公司作为研究对象，选取了2010~2020年近十一年的相关数据实证分析制造业企业的内部控制质量、社会责任信息披露质量与财务绩效这三者之间的关系，研究表明：1) 内部控制质量与财务绩效之间呈显著的正相关关系；2) 社会责任信息披露质量对财务绩效具有显著的促进作用；3) 股权性质对内部控制质量与财务绩效之间的关系具有轻微的调节作用；4) 股权性质对社会责任信息披露与财务绩效之间的关系具有显著的调节作用。
Taking a-share listed manufacturing companies as the research object, this paper empirically ana-lyzes the relationship between the quality of internal control, the quality of social responsibility in-formation disclosure and financial performance of manufacturing enterprises by selecting relevant data of nearly 11 years from 2010 to 2020. The results show that: 1) There is a significant positive correlation between internal control quality and financial performance; 2) The quality of social re-sponsibility information disclosure plays a significant role in promoting financial performance; 3) The nature of ownership has a slight moderating effect on the relationship between internal control quality and financial performance; 4) The nature of ownership has a significant moderating effect on the relationship between social responsibility information disclosure and financial performance.