高新企业内部控制与其偿债能力影响实证研究

分析我国171 家高新企业2013-2017年内部控制有效性对高新企业偿债能力的影响，得出现阶段高新企业偿债能力与整体内部控制水平无显著相关，但与内部控制信息披露程度呈显著负相关，尤其是偿债能力高的高新企业在内部环境和内部监督的披露度上还略显不足。 进一步研究发现，披露更多内部控制信息有利于企业增强整体的内部控制水平，同时可以适当提高内部环境、信息与沟通、控制活动的披露度以增强企业内部控制水平，进而增强偿债能力评估的准确性。

Empirical study on the effect of internal control and solvency of high tech enterprises

Analysis was conducted on the effect of the internal control effectiveness on the solvency of 171 high tech enterprises in China from 2013 to 2017. Results show that the solvency of high tech enterprises at the present stage is not significantly related to the overall internal control level; however, there is a significant negative correlation with the degree of disclosure of internal control information; in particular, the high tech enterprises with high solvency show inadequacy in the disclosure of their internal environment and internal supervision. Further studies find that the disclosure of more internal control information is beneficial for the enterprise to enhance the overall internal control level; at the same time, the proper improvement of the internal environment, information and communication and the disclosure of control activities can enhance the internal control level of the enterprise and then improve the accuracy of solvency evaluation.