北京工商大学学报
(
社会科学版
)摇 摇 摇 摇 2015
年
摇
第
5
期
例研究
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1997
,
24
(
1
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Non鄄Financial Information Disclosure
,
Management Control Capability
and Corporate Performance
TANG Guliang & LUAN Zhiqian
(
Business School
,
University of International Business and Economics
,
Beijing 100029
,
China
)
Abstract
: Using the non鄄financial and non鄄ST (special treated) group corporations (each of which has holding subsidiary)
listed on China蒺s main board market as study sample, using their related publicly鄄disclosed information of management accounting
for the years from 2011 to 2013 with the help of related concepts and ideas in management control system (MCS) research, using
the big data statistical techniques including supervised machine learning to make a quantization analysis, combined the existing
theories and methodologies of governance index and internal control index, a set of index is built in this paper to reflect the MCS
of a firm and a validity test is also made with the use of correlation of corporate financial performance. The empirical results show
that the MCS index is significantly correlated to a firm蒺s concurrent financial performance and also has correlation to the future fi鄄
nancial performance, which suggests that it is viable to reflect a firm蒺s MCS capability.
Key Words
: non鄄financial information; management control systems (MCS); performance correlation
(
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王沈南
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