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ESG 表现对企业绿色创新绩效的影响研究—基于内部控制质量的调节效应

作者:张帅

院校:广西科技大学(广西 541000)

摘要:本研究旨在探讨内部控制质量对企业绩效的影响。通过实证分析,研究发现良好的内部控制能够显著提升企业的财务、运营和创新绩效。具体而言,内部控制质量对企业的财务绩效、运营绩效和创新绩效均有正向影响。因此,企业和政策制定者应重视和改善内部控制质量,加强内部监督、风险管理等方面的工作,进一步提升企业整体绩效。

关键词

内部控制质量;企业绩效;财务绩效;运营绩效;创新绩效;内部监督;风险管理

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参考

参考文献
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