论领导者权力对内部控制有效性的影响  

Impact of Leader's Power on the Effectiveness of Internal Control

作　　者：吴秋生[1] 郝诗萱[1] 

机构地区：[1]山西财经大学会计学院,山西太原030006

出　　处：《审计与经济研究》2013年第5期32-39,共8页Journal of Audit & Economics

基　　金：教育部人文社科规划基金项目(11YJA630154)

摘　　要：运用问卷调查法研究领导者权力及其运用对内部控制有效性的影响。研究发现:除领导者的强制权与内部控制有效性呈不显著负相关外,领导者的奖赏权、合法权、专家权和崇拜权与内部控制有效性均呈显著正相关。因此,在内部控制建设和实施过程中,领导者对强制权的运用应当适度,对奖赏权、合法权、专家权和崇拜权的运用应尽可能充分。This paper explores the relationship between the power of leader and the effectiveness of internal control through questionnaires.The results support that: in addition to the coercive power of the leader and the effectiveness of internal control was not a significant negative correlation,the leader's reward power,legitimate power,expert power,worship power and internal control effectiveness was significantly positively related.Therefore,we propose that the leaders should moderately use coercive power and make the full use of reward power,legitimate power,expert power,and worship power in the construction and implementation of internal control process.

关 键 词：领导者权力 内部控制有效性 内部审计 股权集中度 内部控制质量 信息披露 

分 类 号：F275[经济管理—企业管理] F224[经济管理—国民经济]