上市公司董事会特征对内部控制有效性的影响  

The impact of board characteristics on Internal control effectiveness in listed companies

作　　者：能超 李迎男[1] Neng Chao;Li Yingnan(Jiangsu Vocational College of Finance&Economics,Huai'an,Jiangsu,223000)

机构地区：[1]江苏财经职业技术学院,江苏淮安223000

出　　处：《市场周刊》2024年第34期1-8,共8页Market Weekly

基　　金：2023年度江苏高校哲学社会科学研究一般项目“非国有股东治理与国有企业内部控制信息披露偏差的影响研究”(项目编号:2023SJYB1947)。

摘　　要：建立完善的现代企业制度应依靠健全的内部控制制度,文章以2016—2023年沪深两市非金融类A股上市公司的内部控制的实施现状为研究对象,将股权结构划分为机构持股比例和高管持股比例两个维度,借助两个维度进一步对董事会特征与企业内部控制有效性二者之间存在的关联性进行验证。结果表明,股权结构的不同对董事会特征各要素以及现代的企业内控关系具有一定的调节作用。The establishment of a sound modern corporate system relies on a robust internal control system.This article takes the im⁃plementation status of internal control in non-financial A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2016 to 2023 as its research object.The ownership structure is divided into institutional ownership ratio and executive shareholding ratio dimen⁃sions,utilizing these dimensions to further verify the relationship between board characteristics and the effectiveness of corporate internal control.The verification results indicate that different ownership structures have a moderating effect on various elements of board character⁃istics and the relationship between modern corporate internal controls.

关 键 词：内部控制 股权结构 董事会特征 有效性 

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