董事会治理结构对企业内部控制影响的实证研究——来自中国上市公司的数据  

Empirical Study on the Impact of Board Governance Structure on Internal Control

作　　者：朱海珅[1] 闫贤贤[1] 

机构地区：[1]内蒙古科技大学经济管理学院,内蒙古包头014010

出　　处：《经济与管理》2010年第1期55-59,共5页Economy and Management

摘　　要：内部控制已成为现代企业不可少的重要管理手段。公司治理、规章制度、企业文化等都是影响和决定内部控制的力量,而作为公司治理核心的董事会治理结构是影响企业内部控制的重要因素。以2004-2008年度沪深两市的上市公司为样本,对董事会规模、董事素质、公司领导权结构、审计委员会的设置和独立董事所占比例等因素对我国企业内部控制的影响进行实证研究,结果表明:内部控制失效的公司,其独立董事人数较少一些;而出问题的公司,往往有一个较大规模的董事会以及两职兼任现象比较普遍。因此,良好的董事会治理结构将有助于建立健全企业内部控制,从而为企业内部控制制度的合理设计与有效执行提供经验支持。Internal control has become an essential and important modern enterprise management tool. Corporate governance, rules and regulations, corporate culture are all influence factors and the determine strength of internal control, while the board governance structure as the core of corporate governance is an important element of internal control. Selecting the listed companies in 2004 and 2008 as samples, to conduct empirical research on the impact of the board size, the quality of directors, corporate leadership structure, the setup of audit eommittee and the proportion of independent directors and other factors on China＇s internal controls, we can get the results that in the ineffective internal control company, the number of independent directors is smaller and tend to have a larger board of directors and two part-time staff quite in common. Thus, a good board governance structure will help to establish a sound internal control. Further, it will give an experience supports for designing a reasonable internal control system and effective implementation.

关 键 词：董事会治理结构 内部控制 公司治理 

分 类 号：F276.6[经济管理—企业管理]