Abstract
If an enterprise wants to enhance its sustainable competitiveness and achieve the growth of its performance, high-quality internal control is essential. This paper takes the relevant data of China's Shanghai and Shenzhen A-share listed enterprises from 2010 to 2019 as a sample to deeply explore the correlation between internal control and enterprise performance, and draws the following conclusions: the improvement of internal control quality can obviously promote the increase of enterprise performance level, and the improvement of enterprise internal control construction is conducive to achieving better business performance and promoting enterprise performance growth.
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