公司治理结构与内部控制有效性——基于中国沪市上市公司的实证研究

为研究公司治理结构与内部控制有效性的关系,选取2008年沪市上市公司为样本,构建基于《企业内部控制基本规范》五项目标的内部控制指数,研究公司内部治理机制对内部控制有效性的影响。通过实证数据检验发现,第一大股东有动机和能力去监督管理层,薪酬机制能够对管理层起到激励作用,声誉惩罚机制有利于对经理层产生约束作用,从而提高公司内部控制有效性。

Corporate Governance Structures' Influence on Internal Control Effectiveness An Empirical Research of Listed Companies in Shanghai China

In order to study the relation between corporate governance structures and internal control,using 2008 listed companies in SH China.An Internal control index(ICI) is constructed based on the Basic standard of Corporate internal control(2008) definition of five objectives.Then,I investigate whether corporate internal control effectiveness are associated with internal governance.I find that the first Large shareholder has motivation and capability to supervise and control managers,salaries system has motivati...