董事会特征对内部控制失效的影响研究——基于中国上市公司的数据分析  

Study on the Impact of Board Characteristics on Invalidation of Internal Control——Data Analysis Based on Companies Listed in China

作　　者：吕景胜[1] 赵玉梅[2] 

机构地区：[1]中国人民大学商学院,北京100872 [2]北华航天工业学院会计系,河北廊坊065000

出　　处：《中国软科学》2016年第5期93-106,共14页China Soft Science

摘　　要：本文以我国上市公司2007—2013年854家面板数据为样本,围绕董事会独立性、董事会特征—董事会行为—内部控制失效的逻辑思路,实证分析董事会特征对内部控制失效的影响机理。首先提出董事会特征(董事会规模、董事会持股、董事薪酬及专业委员会齐全程度)与董事会行为(董事会议事行为强度和董事会信息披露强度)、董事会行为与内部控制失效以及董事会特征通过行为对内部控制失效影响的研究假设,接着构建相关理论模型,最后进行实证检验并得出董事会特征通过董事会行为对内部控制失效的影响具有中介效应,且是一种非线性的中介效应的结论。Based on Chinese listed companies from 2007 to 2013, 854 panel data as samples, around the failure of the board characteristics-behavior-internal control logical train of thought, Analyzes the affection of board characteristics to the failure of internal controls. First, hypothesizes the board characteristics （ size of the board, the board holdings, directors＇ remuneration and the full extent of the Professional Committee） and the board behavior （ procedure for the Board and the board information disclosure behavior intensity strength）, the board behavior, internal control failures and board characteristics through behavior research hypothesis of the impact of internal control failure, and then build the relevant theoretical model, it verifies that the board behavior plays an nonlinear effect intermediary role in the independence of the board and characteristics to the invalidation of internal control.

关 键 词：董事会特征 内部控制失效 董事会行为 

分 类 号：F270[经济管理—企业管理]