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Study on Relation of Internal Control and Enterprise Value:An Empirical Analysis from Shanghai and Shenzhen Stock Markets

LIN Zhong-gao,ZHENG Jun,WANG Shu-zhen(School of Management,Anhui University of Technology,Maanshan 243002,China)  
In order to study the relationship between internal control and enterprise value,this paper constructs Internal Control Index for China listed companies(ICI),which consists five main aspects including the control environment,risk assessment,control activities,information and communication,monitoring.Through an empirical study,the author discovers that there is a significant positive correlativity between the internal control degree and enterprise value,which becomes more clear along with the reform course and the standardization of security market in China.
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