内部控制是“一把手工程”吗?——基于高管财务背景的研究视角  

Is Internal Control "the Project of First in Command"?——Based on the Perspective of Financial Background of Executives

作　　者：陈骏[1] 朱晨曦[1] 

机构地区：[1]南京审计大学会计学院,南京211815

出　　处：《财务研究》2017年第4期46-59,共14页Finance Research

基　　金：国家自然科学基金青年项目(71202172);江苏省"青蓝工程"学术带头人培养项目;全国会计领军(后备)人才学术类(第五期)培养项目(K89Q3N01A)

摘　　要：内部控制被业界普遍认为是"一把手工程",本文以2007~2013年强制披露内控自评报告的上市公司为样本,考察了在我国制度文化背景下董事长与总经理的财务背景对内部控制有效性的影响。实证研究发现,"一把手"的财务背景对内部控制有效性具有正面影响;相比董事长而言,总经理的财务背景更能提高内部控制有效性。对高管变更而引起财务背景变化的样本检验发现,新任总经理的财务背景对内部控制整体有效性的改善具有短期性,而对财务报告内部控制有效性的提升是长期性的。研究结果表明,内部控制有效性受"一把手"财务背景特征的影响,而且总经理更可能是内部控制建设的"一把手"。Internal control is generally considered to be ＂the project of first in command＂. From a perspective of chairmen and CEOs＇ financial background, this paper takes the listed companies which are mandatorily required to disclose internal control self-assessment report from 2007 to 2013 as a sample, and investigates the implication of the financial background of chairmen and CEOs on internal control effectiveness in the specific institutional and cultural environment. The empirical results have found that the financial background of ＂first in command＂ have a positive impact on the effectiveness of internal control. Compared to the chairmen, the financial background of CEOs can more effectively improve the quality of internal control. Further tests find that the changes of financial background due to the changes of CEOs will improve the quality of internal control. The results indicate that the financial background of ＂first in command＂, especially for CEO, can significantly improve the effectiveness of integrated internal control in short-term and the internal control over financial reporting in long-term. This study shows that the effectiveness of internal control is affected by the financial background of the ＂first in command＂, CEOs are more likely to be the ＂first in command＂ of internal control.

关 键 词：内部控制 财务背景 高管变更 

分 类 号：F276[经济管理—企业管理]