高管特征对企业内部控制质量的影响——以人民同泰为例  

The Influence of Executive Characteristics on the Quality of Internal Control in Enterprises——A Case Study of Renmin Tongtai

作　　者：韩超 张旺峰[1] HAN Chao;ZHANG Wangfeng(School of Economics and Management,Hubei University of Technology,430000,Wuhan,Hubei,China)

机构地区：[1]湖北工业大学经管学院,湖北武汉430000

出　　处：《特区经济》2025年第4期133-136,共4页Special Zone Economy

基　　金：湖北工业大学2023年大学生创新创业训练计划项目“基于区块链技术的企业碳成本核算与控制研究”的研究成果。

摘　　要：本文旨在深入探讨企业高管的个人特质如何对内部控制体系的设计、执行及效果产生深远影响。随着全球经济一体化和市场竞争的日益激烈,企业内部控制作为企业风险管理的重要基石,其有效性直接关系到企业的财务健康、运营效率及可持续发展能力。而企业高管作为战略决策的制定者和执行监督者,其领导风格、道德观念、风险意识及专业能力等特质,直接或间接地塑造了内部控制环境,成为影响内控成效的关键因素。本文通过文献综述,梳理了国内外关于企业高管特质与内部控制关系的研究成果,明确了研究背景、意义及理论基础。随后,采用案例研究的方法,选取具有代表性的企业分析了企业高管在年龄、性别、学历水平和任职经历等方面的特质信息,以及这些特质与企业内部控制之间的关系。本文基于研究结论,提出了优化企业高管团队建设、强化高管内控意识与能力培养、完善内部控制机制等建议,旨在为企业提升内部控制有效性、增强风险防范能力提供理论支持与实践指导。本研究不仅丰富了企业高管特质与内部控制关系领域的理论成果,也为企业管理实践提供了有价值的参考。This article aims to explore in depth how the personal traits of corporate executives have a pro⁃found impact on the design,implementation,and effectiveness of internal control systems.With the increas⁃ingly fierce global economic integration and market competition,internal control of enterprises,as an im⁃portant cornerstone of enterprise risk management,directly affects the financial health,operational effi⁃ciency,and sustainable development capability of enterprises.As strategic decision makers and execution supervisors,the leadership style,ethical concepts,risk awareness,and professional abilities of corpo⁃rate executives directly or indirectly shape the internal control environment and become key factors affect⁃ing the effectiveness of internal control.This article reviews the research results on the relationship be⁃tween executive traits and internal control in enterprises at home and abroad through literature review,clarifying the research background,significance,and theoretical basis.Subsequently,using a case study approach,representative companies were selected to analyze the trait information of their executives in terms of age,gender,educational level,and work experience,as well as the relationship between these traits and internal control of the company.Based on research conclusions,this article proposes suggestions for optimizing the construction of executive teams,strengthening the awareness and ability of internal con⁃trol among executives,and improving internal control mechanisms.The aim is to provide theoretical support and practical guidance for enterprises to enhance the effectiveness of internal control and strengthen their risk prevention capabilities.This study not only enriches the theoretical achievements in the field of the relationship between executive traits and internal control in enterprises,but also provides valuable refer⁃ences for enterprise management practice.

关 键 词：企业内部控制质量 高管背景特征 人民同泰 

分 类 号：F230[经济管理—会计学]