企业高管背景特征对内部控制有效性的影响  

Research of Management Background Characteristics and Internal Control Effectiveness

作　　者：郭群[1] 侯文涛 Qun Guo;Wentao Hou(Research Center of Modern Accounting, Sun Yat-sen University, Guangzhou Gunagdong)

机构地区：[1]中山大学,现代财务会计研究中心,广东广州

出　　处：《国际会计前沿》2018年第1期1-6,共6页Frontiers of International Accounting

摘　　要：企业高管是企业内部控制设计和实施的主体,高管在整个内部控制系统中发挥着重要作用。根据高层梯队理论,管理者背景特征最直接地反映为他们的认知能力和价值观,进而影响他们的行为和决策。内部环境是内部控制的基础要素,而高管层的背景特征又是内部环境的基础。对高管团队背景特征与内部控制有效性的关系进行研究,有助于发现内部控制中存在的问题并进一步提高内部控制的有效性。Corporate Senior Management is the main part of the internal control design and implementation;the Senior Management in the internal control system plays an important role. According to the upper echelon theory, management background characteristics most directly reflect the cognitive abilities and values for them, and will affect their behavior and decision making. Internal environment is the basis of the internal control elements, and the background characteristics of senior management are the foundation of the internal environment. Studying the relationship between the Characteristics and the background of the senior management team and the effectiveness of the internal control can help to find the problems existing in the internal control and to further improve the effectiveness of internal control.

关 键 词：企业高管 背景特征 内部控制有效性 

分 类 号：F2[经济管理—国民经济]