担保企业高管领导能力与内部控制绩效的关系——基于直接效应和中介效应的研究  

A Study on the Direct and Mediated Effects of Relationship between Guarantee Executives Leadership and Internal Control Performance——Based on Direct Effect and Interval Effect

作　　者：李铁宁[1,2] 罗建华[1] 

机构地区：[1]中南大学商学院,湖南长沙410083 [2]长沙理工大学经济与管理学院,湖南长沙410004

出　　处：《山西财经大学学报》2011年第12期71-78,共8页Journal of Shanxi University of Finance and Economics

基　　金：湖南省2010年哲学社会科学成果评审委员会立项课题(1011007A);湖南省教育厅资助科研项目(11C0073);湖南省普通高等学校哲学社会科学重点研究基地开放基金项目(11jqkf12)

摘　　要：以两家担保集团企业下属子公司的调研数据为基础,针对担保企业高管领导能力、企业人员管理活动、内部控制绩效之间的内在关系提出假设,并运用回归分析和结构方程进行了验证。实证研究发现:担保企业高管领导能力中的部分因素对内部控制绩效有显著影响;担保企业的人员管理活动对高管领导能力与内部控制绩效起部分中介作用,而且中介效应的强度要大于直接效应;担保企业高管领导能力对内部控制绩效的影响大于内控制度的影响。The risk control of guarantee enterprise is the first priority in practice,and internal control of guarantee enterprise is one of the means of risk control.Based on investigation data of two fuarantee group enterprise subsidiaries,this paper proposes hypotheses by means of literature review according to the internal relationship among guarantee executives leadership,enterprise management activity,and the internal control performance.The hypotheses have been validated by using the regression analysis and SEM method.The paper finds some factors among Guarantee executives leadership influenced internal control performance significantly;personnel management activities of guarantee enterprise play partial mediated role between senior leadership and internal control performance,and also the strength of mediated effect is stronger than the direct effect.The influence of guarantee executives＇ leadership on internal control effectiveness is greater than the influence of internal control institution.

关 键 词：领导能力 内部控制绩效 人员管理活动 

分 类 号：F832.39[经济管理—金融学]