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The Relevance Research between Internal Control and Business Value of Listed Tourism Companies in China

Author: LiBai
Tutor: TangJianXiong
School: Hunan Normal University
Course: Tourism Management
Keywords: Listed Tourism Companies Internal Control Enterprise Value Regression analysis
CLC: F592.6;F224
Type: Master's thesis
Year: 2011
Downloads: 228
Quote: 1
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Abstract


In the era of rapidly changing social and economic environment, the risk is everywhere, and extremely sensitive to environmental change, tourist class enterprises to continuously strengthen their own capacity building. Internal control as an aspect of business management, as a reflection of their ability, the best initiatives to cope with risks. Internal control, started in the internal implicated in a financial scandal after another at home and abroad continue to strengthen internal control relevant laws and regulations of construction, the richness of internal control, and its role has become more pronounced. Tourist class listed companies at the same time continue to strengthen internal control, affect the value of tourism enterprises? Correlation exists, and how to preserve and increase the value of the enterprise value through internal control construction? Paucity of empirical research in this regard. Internal control construction to promote tourism listed companies to enhance their own value management and risk management level, the paper focuses on the internal controls the basic problem of how to influence the enterprise value of a study, in-depth analysis of the five elements of internal control of the control environment, risk assessment, control the relationship between activities, information and communication, supervision and enterprise value. To illustrate the above research questions, theoretical research and empirical research combined qualitative and quantitative research combining literature reading method, discusses the relationship of these five pairs. After default theory, mechanism analysis, data collection and analysis, carding analysis of previous research achievements on the basis of five hypothetical proposition, that there is a positive relationship between the five elements of internal control and enterprise value. Study sample tourist class listed companies as the research object, internal control and corporate value relationship predecessors on the basis of the internal control evaluation study, the combination of tourism listed company's operating characteristics, considering the data availability, selected internal control over financial indicators, using a combination of qualitative and quantitative methods of evaluation of internal control for tourist class. On the basis of descriptive statistical analysis and correlation test of, by means of factor analysis determine the index weight, calculate the internal control of each dimension of the comprehensive score Finally, using the reaction of corporate financial performance and the value of multi-indicators conducted regression analysis to verify the hypothesis. Through the above-mentioned research work, we get the following conclusions: the internal control of the various elements of the control environment, risk assessment, control activities, there is a positive relationship between confidence and communication and supervision and corporate value, continue to strengthen the internal control of the construction will help tourist class enterprise value improved. Discovered in the course of the study, the travel listed company's internal control in the internal environment, information and communication, supervision and disclosure reduce, some even a mere formality, the response to the disclosure requirements. With more stringent regulatory requirements, tourist class enterprises pay more attention to internal controls, information disclosure mechanism perfect follow-up study from the following aspects: to obtain a more comprehensive internal control information, to further improve the indicators. Reasonable distinction between internal control and internal control disclosure of information to overcome the internal control information disclosure tendency or the introduction of disclosure tendentious variables to study the relationship between internal control and internal control and corporate value.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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