School of Economic and Management, Changsha University of Science and Technology, Changsha, China

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Abstract—Internal control has been becoming a hot topic in the modern enterprise management, and the internal control’s effectiveness is the important guarantee for enterprise to realize its goal. The article made regression analysis on the experience data of 200 manufacturing listed companies in 2009 based on the theoretical analysis of the correlation between the internal control and enterprise value. Then, the article gets the relevant relations between the value of the enterprise and internal control from the quantitative. Finally, this article combines internal control and information technology, suggesting how internal control to play a positive role in achieve company's goal and improving enterprise value.

Index Terms—Internal Control, Enterprise Value, Information System, Empirical Study.

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Cite: Hongming Chen, Yanan Shi, "Empirical Study on the Correlation between the Internal Control and Enterprise Value – Based on the Information System," Journal of Computers vol. 7, no. 7, pp. 1688-1695, 2012.