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

DOI

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.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - 10.2991/febm-17.2017.59
ID  - Yao2017/10
ER  -