Proceedings of the Second International Conference On Economic and Business Management (FEBM 2017)

Study on the improvement of capital utilization efficiency of China's listed power companies based on the effectiveness of internal Control

Authors
Jie Yao, Huan Ma
Corresponding Author
Jie Yao
Available Online October 2017.
DOI
https://doi.org/10.2991/febm-17.2017.59How to use a DOI?
Keywords
efficiency of capital utilization; effectiveness of internal control; listed electric power companies; control environment; risk assessment
Abstract
Along with the reformation of electric power system, power companies are losing their monopoly advantage and facing great challenges. The sample of this paper is the data of 58 listed electric power companies from 2014 to 2016.And the paper studies the correlation between the effectiveness of internal control and the efficiency of capital utilization. According to the research, there is a significant positive correlation between the efficiency of capital utilization and the effectiveness of internal control in listed electric power companies. The listed electric power companies should improve the effectiveness of internal control and then improve the efficiency of capital utilization.
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This is an open access article distributed under the CC BY-NC license.

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Proceedings
Second International Conference On Economic and Business Management (FEBM 2017)
Part of series
Advances in Economics, Business and Management Research
Publication Date
October 2017
ISBN
978-94-6252-423-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/febm-17.2017.59How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Jie Yao
AU  - Huan Ma
PY  - 2017/10
DA  - 2017/10
TI  - Study on the improvement of capital utilization efficiency of China's listed power companies based on the effectiveness of internal Control
BT  - Second International Conference On Economic and Business Management (FEBM 2017)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/febm-17.2017.59
DO  - https://doi.org/10.2991/febm-17.2017.59
ID  - Yao2017/10
ER  -