企业内部控制有效性影响因素的实证  

An Empirical Study on Influencing Factors of Enterprises Internal Control Effectiveness

作　　者：谢竹云[1] 卫尉 徐彪[2] 

机构地区：[1]江苏大学财经学院,江苏镇江212013 [2]南京大学政府管理学院,南京210000

出　　处：《统计与决策》2017年第14期174-177,共4页Statistics & Decision

基　　金：国家自然科学基金资助项目(71473116);全国统计科学研究项目(2015ly84);江苏大学国家社会科学基金上会项目(JDR201102);江苏大学高级人才项目(1281380006)

摘　　要：作为公司治理的核心,董事会负责公司的重大决策和对管理层的监督,对公司内部控制的设计与实施效果有着重要影响。文章以2012—2014年国内A股上市公司为研究样本,实证检验了董事会治理特征对公司内部控制有效性的影响。检验结果表明,上市公司董事会的规模与会议次数与内部控制有效性无关;独立董事比例、审计委员会的设立、董事持股比例与内部控制有效性正相关;董事长与CEO二职合一与内部控制有效性负相关。The board of directors as the core of corporate governance is responsible for the company＇s major decisions and the supervision of the management, and has important influence on the design and implementation of internal control. This paper employs the listed companies ranging from 2012 to 2014 in China as its investigation samples to empirically test the influence of the characteristics of the board of directors＇ governance on the internal control efficiency. The testing result shows that the scale of the board of directors and meetings times have nothing to do with the internal control efficiency, that proportion of independent di- rectors, audit committee settings, directors＇ shareholding ratio have significant positive effects on the internal control efficiency, and that the chairman of the board and CEO＇ s ＂two duties in one＂ status has significant negative effects on the internal control ef- ficiency.

关 键 词：公司治理 内部控制 董事会 

分 类 号：F230[经济管理—会计学]