Study on the improvement of capital utilization efficiency of China's listed power companies based on the effectiveness of internal Control
Jie Yao, Huan Ma
Available Online October 2017.
- https://doi.org/10.2991/febm-17.2017.59How to use a DOI?
- efficiency of capital utilization; effectiveness of internal control; listed electric power companies; control environment; risk assessment
- 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.
- 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 - Proceedings of the Second International Conference On Economic and Business Management (FEBM 2017) PB - Atlantis Press SP - 449 EP - 454 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 -