公司治理对内部控制指数的影响研究  

Research on the Influence of Corporate Governance on Internal Control Index

作　　者：李清[1] 闫世刚[1] LI Qing;YAN Shi-gang

机构地区：[1]吉林大学商学院,长春130012

出　　处：《吉林大学社会科学学报》2020年第6期167-178,235,共13页Jilin University Journal Social Sciences Edition

基　　金：国家社会科学基金项目(18BGL067)。

摘　　要：为了找到对内部控制指数有显著影响的公司治理指标,从而达到通过改善公司治理来提高内部控制水平的目的,以2018年中国A股2839家上市公司数据为研究样本,以内部控制指数为被解释变量,以公司治理的四个维度指标作为解释变量,以公司特征作为控制变量,运用多元线性回归模型进行了实证检验。实证结果显示:股权结构方面,内部控制指数与国有股比例和股权制衡度负相关,与股权集中度正相关;董事会方面,内部控制指数与董事会持股比例、董事薪酬正相关;利益相关者方面,内部控制指数与企业社会责任正相关;控制变量方面,内部控制指数与是否东部公司、是否中部公司、公司规模、是否四大审计正相关,与上市时间长短、资产负债率负相关。An empirical test has been conducted by using the multivariate linear regression model in order to find the internal control index which have a significant impact on corporate governance,so as to achieve by improving corporate governance.The purpose of the study is to raise the level of internal control based on the data 2839 a-share listed companies in China in 2018 as the research sample,with internal control index to be explained variable,with the four dimensions of corporate governance index as explained variable,with the company characteristics as control variables.The result shows the ownership structure and the internal control index is negatively related to the proportion of state-owned shares and equity balance degree,positively related to the ownership concentration;In terms of the board of directors,the internal control index is positively correlated with the shareholding ratio of the board of directors and directors’compensation.In terms of stakeholders,internal control index is positively correlated with corporate social responsibility.In terms of control variables,the internal control index is positively correlated with whether the eastern company,the central company,the size of the company and the big four audit firms,and negatively correlated with the length of listing time and asset-liability ratio.

关 键 词：公司治理 内部控制指数 公司特征 

分 类 号：F832.51[经济管理—金融学] F275F271