Research on the Effect Path of Institutional Environment to Internal Control

DOI

10.2991/assehr.k.211122.176How to use a DOI?

Keywords

Institutional Environment; Nature of Property Rights; Internal Control; Function Path

Abstract

Based on China’s economic transition period and existing research results, this paper analyzes the mechanism and the path of the institutional environment to internal control of enterprises, which concludes three dimensions of political environment, economic conditions and cultural construction. According to the national conditions, it also probes the combined effect of institutional environment and property rights on internal control under different property rights conditions. Through the paper’s research, we can further clarify the effect of institutional environment and property rights on internal control mechanism, which also enriches research findings of institutional environment and internal control. It provides certain reference significance for prospective users.

Copyright

© 2021 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Jing Zhang
AU  - Jingwen Wang
PY  - 2021
DA  - 2021/11/23
TI  - Research on the Effect Path of Institutional Environment to Internal Control
BT  - Proceedings of the 7th International Conference on Social Science and Higher Education (ICSSHE 2021)
PB  - Atlantis Press
SP  - 664
EP  - 668
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211122.176
DO  - 10.2991/assehr.k.211122.176
ID  - Zhang2021
ER  -