公司治理与内部控制缺陷修复的相关性研究——来自于国有上市公司2010～2014年的经验数据  

Research on the Correlation Between Corporate Governance and Remediation of Internal Control Material Weakness——Based on empirical data of state-owned listed companies from 2010 to 2014

作　　者：朱彩婕[1] 刘长翠[2] Zhu Caijie Liu Changcui

机构地区：[1]山东财经大学会计学院,邮政编码250014 [2]北京市发展和改革委员会

出　　处：《审计研究》2017年第4期97-105,共9页Auditing Research

基　　金：国家自然科学基金(项目批准号:71272119);教育部人文社科规划基金项目(项目批准号:13YJA630109);山东省自然科学基金项目(项目批准号:ZR2013GM020)的阶段性成果

摘　　要：内部控制缺陷暴露后,公司治理主体会采取相关措施进行缺陷的修复。本文样本选取了2010~2014年披露了内部控制重大缺陷的国有上市公司,检验了内部控制缺陷暴露后公司治理如何影响内部控制缺陷修复,验证国有企业治理主体在内部控制缺陷修复过程中的作用,引导国有上市公司关注内部控制缺陷的修复并有针对性地采取措施,实现国有资产的保值增值,提高国有公司的竞争力。研究结果显示:内部控制缺陷暴露后,第一大股东持股比例与内部控制缺陷修复显著正相关;审计委员会独董比例与内部控制缺陷修复显著负相关,显著水平为5%;高管薪酬与内部控制缺陷修复显著正相关。另外,还发现内部控制缺陷的修复需要更多具有治理专长的专家。The corporate governance body can remediate internal control material weakness （ICMW） after state- owned listed companies exposed ICMW. This paper selects state-owned listed companies which had exposed ICMW in 2010 as samples, verifies the function of state-owned enterprise governance body in the process of ICMW remedi- ation, guide state-owned listed companies to focus on the remediation of ICMW. Furthermore, it can increase the value of state-owned assets and enhance its competitiveness. The study shows that, after the ICMW was exposed, there is a significant positive correlation between holdings of largest shareholders and ICMW, a negative correlation at 5% between the proportion of the independent board directors in the audit committee and remediation of the IC- MW, and also a significant positive correlation between the executives＇ compensation amount and remediation of the ICMW. A new discovery is that the remediation of ICMW requires more experts with expertise in governance.

关 键 词：内部控制缺陷 公司治理 缺陷修复 

分 类 号：F271[经济管理—企业管理] F275[经济管理—国民经济] F832.51