员工满意度与内部控制质量——来自“中国年度最佳雇主”的经验证据  

Employee Satisfaction and Internal Control Quality:Evidence from“China's Best Employer of the Year”

作　　者：管考磊[1] 朱海宁 GUAN Kaolei;ZHU Haining(School of Accounting,Jiangxi University of Finance and Economics,Nanchang 330013,China;School of Management,Xiamen University,Xiamen 361005,China)

机构地区：[1]江西财经大学会计学院,江西南昌330013 [2]厦门大学管理学院,福建厦门361005

出　　处：《审计与经济研究》2023年第6期35-44,共10页Journal of Audit & Economics

基　　金：国家自然科学基金(72162021)。

摘　　要：基于2011—2019年沪深A股主板上市公司经验数据,研究了员工满意度对内部控制质量的影响。研究发现,较高的员工满意度能够显著提升公司内部控制质量。进一步研究发现,员工满意度对内部控制质量的提升作用主要通过缓解委托代理冲突来实现,并且这一作用在不同法治环境、行业竞争和生产要素依赖程度的公司之间呈现出明显的异质性。经济后果分析表明,员工满意度通过提升内部控制质量能够合理保证经营目标、报告可靠目标以及合法合规目标的实现。研究结论不仅为公司不断重视和加大人力资本投入提供了经验证据,而且为公司提升内部控制质量提供了新的思路。Based on the empirical data of A-share main board listed companies in Shanghai and Shenzhen from 2011 to 2019,this paper investigates the impact of employee satisfaction on internal control quality.It is found that higher employee satisfaction can significantly improve the quality of the company's internal control.It is further found that the enhancing effect of employee satisfaction on the quality of internal control is mainly realized through the alleviation of principal-agent conflict,and that this effect exhibits significant heterogeneity among firms with different rule of law environments,industry competition,and degrees of production factor dependence.The analysis of economic consequences shows that employee satisfaction can reasonably ensure the realization of business objectives,reporting reliability objectives,and legal compliance objectives by improving the quality of internal control.The findings of the study not only provide empirical evidence for companies to continuously emphasize and increase investment in human capital,but also provide new ideas for companies to improve the quality of internal control.

关 键 词：员工满意度 人力资本 内部控制 代理问题 内部控制要素 全要素生产率 财务重述 

分 类 号：F275[经济管理—企业管理]