高管激励、高管变更与内部控制有效性——基于石油企业的实证研究

选用33家石油上市公司的数据,在回顾了以前学者的观点后,提出了石油企业内部控制关于高管激励和高管变更的三个假设。针对上述假设,以石油企业内部控制有效性作为被解释变量,以高管激励与高管变更作为解释变量,而后运用eviews软件对提出的假设进行回归分析,得出了如下结论:高管薪酬激励、高管股权激励和石油企业内部控制有效性之间无显著关系,而高管变更和石油企业内部控制有效性有着负相关的关系。

Executive Incentives,Executive Changes and Effectiveness of Internal Controls--Based on the Empirical Study of Petroleum Enterprises

This paper selected the data of 33 oil-listed companies and proposedthree hypotheses about executive incentives and executive changes in the internal control of petroleum companiesafter reviewing the opinions of previous scholars. It chose the effectiveness of internal control of petroleum companies as the explanatory variable and the executive incentives and executive changes as explanatory variables, andusedEVIEWS softwareto perform regression analysis on the proposed hypothesesaiming at the above assumptions. At last, it came to the following conclusions: there was no significant relationship between the equity incentives of executives and the effectiveness of internal control in petroleum companies, while the change of executives had a negative correlation with the effectiveness of internal controls in oil companies.