摘要
本文运用2011年沪市非金融类A股上市公司的内部控制报告及相关数据对影响内部控制有效性的因素进行实证分析。结果显示:上市公司股权集中度,董事会、监事会规模,公司成立年份和成长性与企业内部控制的有效性显著正相关;而控制权性质,审计费用,企业兼并重组,风险水平以及董事长、总经理兼任情况与其显著负相关。说明公司治理结构,审计费用以及公司成立年份,兼并重组情况,成长性与风险水平等企业发展情况是影响内部控制有效性的相关因素。
This paper based on the 2011 internal control report and relevant data of the non- financial A- share listed companies in Shanghai Stock Exchange ,using the empirical analysis method to study the factors influencing internal control efficiency. The study finds that the efficiency of public companies＇ internal control is positively related to following factors ： ownership concentration, the scale of board of directors and board of supervisors, established year and growth. It is negatively related to the control nature, audit fees, enterprise merger and reorganization, risk level and the situation that a board member is to serve concurrently as the general manager. The results indicates that the corporate governance, audit fees, established year ,enterprise merger and reorganization, growth ,risk level as well as some enterprise development status is the related fac- tors affecting the effectiveness of internal control.
出处
《经济与管理研究》
CSSCI
北大核心
2013年第8期66-73,共8页
Research on Economics and Management
关键词
内部控制
有效性
上市公司
Internal Control
Effectiveness
The Listed Company
